折旧是固定资产在生产经营过程中因损耗而逐渐减少的价值,它转移到产品成本上去,并在产品销售以后,取得补偿,使固定资产在报废时,得以更新。在实际工作中,如何使折旧的计提符合固定资产价值的转移状况,保证固定资产更新有可靠的资金来源,并且有利于固定资产的核算和管理,是一个值得探讨的问题。从建国开始到六十年代初,固定资产的折旧是按单项折旧事或分类折旧率计提的。以后为了简化核算,实 Depreciation is the value of a fixed asset gradually decreasing due to its loss during the course of production and operation. It is transferred to the cost of the product and is compensated after the product is sold so that the fixed asset can be renewed when it is scrapped. In practical work, it is worth discussing how to make depreciation accrue to the transfer of the value of fixed assets, ensure reliable sources of funds for the renewal of fixed assets, and facilitate the accounting and management of fixed assets. From the founding of the PRC to the early 1960s, the depreciation of fixed assets was made on the basis of individual depreciation or classification of depreciation rates. In the future in order to simplify accounting, real