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国务院国发(1985)63号文颁发的“国营企业固定资产折旧试行条例”第二条指出,国营企业固定资产折旧是对固定资产磨损和损耗价值的补偿。补偿方式是按固定资产原值和规定的折旧率提取折旧基金,或者按产量和规定的标准提取更新改造基金。这里说的固定资产,应当包括闲置设备在内。 企业的设备无论运转还是闲置,其价值与使用价值均会发生不同程度的损耗。要维持再生产规模,就要提取折旧,补偿设备在使用中转移到商品中去的价值;而在闲置
State Administration of Industry (1985) No. 63 of the State Council issued the “Regulations on the Depreciation of Fixed Assets of State-Owned Enterprises,” Article 2 states that the depreciation of fixed assets of state-owned enterprises is the compensation for the value of wear and tear of fixed assets. The compensation method is to take depreciation fund according to the original value of fixed assets and the specified depreciation rate, or to extract the refinancing fund according to the output and the specified standard. The fixed assets mentioned here should include idle equipment. No matter whether the equipment of an enterprise is operating or idle, the value and use value of the enterprise’s equipment will have different levels of losses. In order to maintain the scale of reproduction, depreciation must be extracted to compensate for the value of equipment used in the transfer of goods;