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固定资产在投入生产使用后,生产过程中会出现频繁运行、磨损、部件损坏、外界环境侵蚀、技术更新等情况,为延长固定资产的使用寿命,提高固定资产生产效率,降低生产成本,需增加对厂房等进行改建或扩建,对机器设备、生产线等进行改建或改良的后续支出。由于技术更新,为延长固定资产的使用寿命、增加使用效率,需对固定资产进行维护、改建、扩建或者技改。由于各组成部件耐用程度不同,可能会产生固定资产的局部损坏。为了维持固定资产的正常运转和延长使用寿命,发挥其使用效率,需进行更换部件、更换设备的等固定资产必要的后续维护支出。
In order to prolong the service life of fixed assets, increase the production efficiency of fixed assets and reduce the production costs, the fixed assets may encounter frequent operation, wear and tear, parts damage, external environment erosion and technological renewal during their production and use. Reconstruction or expansion of factories, etc., and subsequent expenditures on reconstruction or improvement of machinery and equipment, production lines, etc. Due to technological upgrading, in order to prolong the service life of fixed assets and increase the efficiency of use, fixed assets need to be maintained, rebuilt, expanded or reformed. Due to the different durability of the components, local damage to fixed assets may occur. In order to maintain the normal operation of fixed assets and prolong their service life and to exert their efficiency, follow-up maintenance expenses necessary for fixed assets such as replacement parts and equipment replacement are required.