摘要：Remanufacturing represents the combination of "three Rs" (reduce, reuse, recycle) into a single activity, which restores a wide variety of worn-out, discarded durable products to like-new condition, prolonging their useful life, protecting the environment. The application of surface engineering has promoted the development of remanufacturing. Remanufacturing is an environmentally and economically sound way to achieve many of the goals of sustainable development. Through developing study of product design for remanufacturing, it can promote the surface technologies application in the remanufacturing, and markedly enhance the efficiency of remanufacturing. This paper gives some relative concepts about product design for remanufacturing, such as remanufacturability, and brings forward the remanufacturability research contents and assessment method of used product.

摘要：在市场经济条件下，为了促销产品，部分企业采取“以旧换新”的方式销售产品，即用户用使用过的旧产品换取卖方企业生产的新产品，对旧产品根据新旧程度合理作价，用户只补交新旧产品的差价。目前，卖方企业对“以旧换新”业务的会计处理通常的做法是：以新产品价款总额确定销售收入和销项税额，并以旧产品合理作价作为存货或者原材料的采购成本。这种会计处理能正确反映出“以旧换新”是一项购销兼有的双重业务，体现了企业售出的是新产品的整体而不是部分，实现的是新产品全部价值而不是新旧产品的价差这一核心，有一定的合理性。但是这种方法也存在严重不足：①忽视了旧产品增值税进项税额的抵扣；②旧产品对企业和用户的利用价值之间存在着不一