论文部分内容阅读
一、厘清一个问题目前,有业内人士提出公证员知识折旧之概念,以此来衡量公证员知识减少的状况及程度。笔者认为用公证员知识磨损更为贴切、准确,因此有必要厘清一个问题:折旧之本意。折旧是政治经济学中的概念,原指固定资产折旧。固定资产的价值在生产经营过程中通过损耗逐渐地转移到新产品成本中或商品流通和服务中去的那部分价值,便称之为固定资产折旧,它反映了固定资产在当期生产中转移的价值。随着固定资产使用年限的增加,其
First, to clarify a problem At present, some people in the industry put forward the notary’s notion of depreciation of knowledge in order to measure the status and extent of notarization knowledge. I believe that notary public knowledge of wear and tear more appropriate and accurate, it is necessary to clarify a problem: the purpose of depreciation. Depreciation is the concept in political economy, originally referring to the depreciation of fixed assets. The part of the value of fixed assets that is gradually transferred to the cost of new products or goods and services through loss during production and operation is called the depreciation of fixed assets and reflects the transfer of fixed assets in the current production value. With the increase of the useful life of fixed assets, it