论文部分内容阅读
固定资产是企业生产过程中为了生产产品或提供服务而拥有的实物资产,它能连续在若干个生产周期内发挥作用并保持原有的实物形态。固定资产在使用过程中会由于使用和自然力影响而引起使用价值和价值上的损失,也会因科学技术的进步而引起价值上的损失,这就是固定资产的有形损耗和无形损耗。这种固定资产的有形损耗和无形损耗的补偿,以折旧的形式进入成本费用,从收入中得到补偿。依据配比原则和固定资产的折旧政策,本文就如何在各受益期间进行分配,谈点个人看法。
Fixed assets are physical assets owned by enterprises in order to produce products or provide services in the production process. They can continue to play a role in several production cycles and maintain the original physical form. In the course of use, fixed assets will cause loss of use value and value due to the influence of use and natural forces, and will also cause loss of value due to advances in science and technology. This is the tangible and intangible loss of fixed assets. The compensation for tangible and intangible losses of such fixed assets is depreciated into the cost and is compensated from income. Based on the principle of proportioning and the depreciation policy of fixed assets, this article discusses how to allocate in each benefit period and talk about personal opinions.