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固定资产无形损耗的原因是()

发布日期:2020-12-11

固定资产无形损耗的原因是()
A

使用

B

自然力的影响

C

技术进步

D

劳动生产率提高E心理因素

试题解析

固定资产无形损耗

固定资产无形损耗指机器设备等固定资产在使用过程中由于科学技术进步而引起的贬 值。主要有两种原因:(1) 由于机器设备制造部门劳动生产率的提高,使具有原技术结构和经济性能的机器设备再生产费用降低而引起的贬值。(2) 是由于制造机器设备部门生产出新的、具有更高生产效率和经济效益的高技术产品,使原有机器设备相对贬值。随着科学技术飞速发展,无形损耗显得更加重要,在确定折旧率时考虑这一因素,更有利于企业及时更新固定资产和采用新技术。

中文名
固定资产无形损耗
定义
机器设备等固定资产在使用过程中由于科学技术进步而引起的贬值

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