题目

英语翻译
Accounting for depreciation
Fix assets,with the exception of land,lose their ability,over time,to provide services .thus,the costs of fixed assets such as equipment and buildings should be recorded as an expense is called depreciation.Because land has an unlimited life,it is not depreciated.
The adjusting entry to record depreciation debits depreciation expense and credits a contra asset account allows the original cost to remain unchanged in the fixed asset account.
Depreciation can be caused by physical or functional factors.
1.Physical depreciation factors include wear and tear during use or from exposure to weather.
2.Functional depreciation factors include obsolescence and changes in customer needs that cause the asset to no longer provide services for which it was intended.For example,equipment may become obsolete due to changing technology.
Two common misunderstandings exist about depreciation as used in accounting include.
depreciation,unli

提问时间：2021-02-02

答案

折旧的账务处理
固定资产,除了土地不会随着时间提供价值（这里是准则差异,国外土地通常是指所有者,不像中国是购买一定年度的使用权）.所以,如设备建筑之类的固定资产记为费用的成本叫做折旧.因为土地有无限使用期限,所以不会折旧（摊销）.
分录将折旧计入费用的借方,贷方为一个资产的减项（固定资产-累计折旧科目）使得固定资产科目的原值保持不变.
折旧的可能取决于实体状况的或者功能状况.
1, 实体状况包括由于使用或者露天存放导致的磨损、老旧
2,功能状况包括废旧过时,或者客户需求改变导致此项资产不再具有使用价值.比如,设备可能会因为科技进步导致过时.
关于折旧有两个常见的注意事项：
折旧不像其他的费用,记录的时候不会有一个实际的现金流出.
（没有第二个了.）
-----
纯人脑翻译,请给分