关于固定财产折旧问题的探讨

Attempt at How to Depreciate Fixed assets

固定资产折旧是固定资产损耗价值的表现形式。从本质上讲 ,折旧也是一种费用 ,因而固定资产折旧方法的选择直接关系到企业产品成本、费用的计算。折旧年限的长短关系到企业在固定资产方面投资回收的速度。

The depreciation of fixed assets is the expression of the wearing and tearing of fixed assets. In essence, depreciation is also a kind of cost , so the choice of ways of the depreciation of fixed assets concerns directly the accounting of the cost and expenses of the company's back-taking of the investment in fixed assets . The depreciation sum taken concerns the veawangement and replacement of the fixed assets afterwards.