摘要
固定资产是企业赖以生存发展的物质基础,占企业资产比重很大,准确理解折旧的实质对企业和会计工作者具有重要的意义。本文首先对折旧制度的形成进行了回顾,并在对传统会计中的几种折旧定义进行分析的基础上,认为折旧是已耗用服务的现时成本这种观点更能够体现出折旧的实质。
Accounting for great?proportion?in enterprise?assets, fixed assets is the material basis for the enterprise to survive and develop. Therefore accurate understanding of the essence of depreciation is of great importance to the enterprise and accounting workers. This article first reviewed the formation of the depreciation system. Based on the definition analysis of several kinds of depreciation in the traditional accounting, we concluded that the view depreciation is actually the current cost of consumed service is more able to embody the essence of the depreciation.
作者
卢随义
李永萍
Lu Sui-yi Li Yong-ping(Information and Communication Branch of State Grid Gansu Electric Power Company, 730050,Lanzhou , Gansu, Chin)
出处
《特区经济》
2016年第11期70-71,共2页
Special Zone Economy
关键词
固定资产
折旧制度
现时成本
折旧的实质
fixed assets
depreciation system
current cost accounting
the essence of the depreciation