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目前,固定资产的无形损耗通常有以下三种:第一种无形损耗,是由于制造部门的劳动生产率提高和再生产费用降低而使设备售价降低而产生的。即老设备降价贬值的损失。第二种无形损耗,是由于高效率技术装备的出现和推广,使原有机械设备的经济效能相应降低所引起的损耗,即老设备效能降低的损失。第三种无形损耗是由于产品的更新换代,需要重新配置生产设备,造成固定资产提前报废的损失。
At present, the intangible loss of fixed assets usually has the following three types: The first type of intangible loss is caused by the lowering of the selling price of the equipment due to the increase in labor productivity in the manufacturing sector and the decrease in reproduction costs. That is, the loss of depreciation of old equipment. The second kind of intangible loss is due to the emergence and promotion of high-efficiency technical equipment, which causes the loss caused by the corresponding decrease in the economic efficiency of the original mechanical equipment, that is, the loss of the performance of the old equipment. The third kind of intangible loss is due to the upgrading of the product, and the need to reconfigure the production equipment, resulting in the loss of fixed assets in advance.