固定资产的物质材料组成部分,在生产性消费过程中和在自然力的影响下,会遭到有形损耗.卡尔·马克思把有形损耗分为两类:一是由于劳动资料在生产上的使用,一是由于劳动资料的不使用.在经济文献中常把有形损耗与物质损耗混为一谈.如罗巴诺夫写道:“……任何机器,不管它的结构如何完善.使用多么细心,在使用过程中总会遭到有形损耗(物质损耗).”其他 The material and material components of fixed assets, in the course of productive consumption and under the influence of the forces of nature, suffer physical losses. Karl Marx divides the tangible losses into two categories: First, due to the use of labor data in production, It is due to the non-use of labor data. In the economic literature, tangible losses are often confused with material losses. For example, Robanov wrote: “...any machine, no matter how perfect its structure is, how careful it is to use, in use There will always be tangible loss (material loss).”Others