累计折旧要设明细账核算吗
累计折旧一般指固定资产折旧。企业在生产经营过程中使用固定资产而使其损耗导致价值减少仅余一定残值，其原值与残值之差在其使用年限内分摊的固定资产耗费是固定资产折旧。累计折旧可以按照固定资产的明细来设置明细账进行核算。
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