浅析固定资产折旧的实质

A Brief Analysis of the Essence of Fixed?Assets?Depreciation

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.