| 对固定资产减值准备与累计折旧会计核算区别的思考 |
| |
| 引用本文： | 崔正植.对固定资产减值准备与累计折旧会计核算区别的思考[J].辽东学院学报(社会科学版),2002,4(6):39-40. |
| |
| 作者姓名： | 崔正植 |
| |
| 作者单位： | 辽宁财政高等专科学校,辽宁,丹东,118001 |
| |
| 摘 要： | 固定资产减值准备与累计折旧是固定资产核算的重要组成部分 ,又都是“固定资产”的备抵项目 ,它们共同反映着固定资产的现时价值 ,有着许多共同之处 ,因而在实务中对两者的差别认识不清 ,存在许多模糊之处。本文主要阐述了两者之间的区别。
|
| 关 键 词： | 固定资产减值 固定资产减值准备 折旧 |
| 文章编号： | 1008-2751(2002)06-0039-02 |
| 修稿时间： | 2002年10月22 |
Thought on Value Reduction Preparation of fixed Asset and Accounting Reconing Defference of Adding Depreciation |
| |
| CUI Zheng-zhi.Thought on Value Reduction Preparation of fixed Asset and Accounting Reconing Defference of Adding Depreciation[J].Journal of Liaodong University :Social Sciences,2002,4(6):39-40. |
| |
| Authors: | CUI Zheng-zhi |
| |
| Abstract: | Dreparation of fixed assets value reduction and adding depreciation is the main part of fixed assets reckoning,both are also the preparing mortgage items of fixed assets,they al reflect the current value of fixed assees and have much in common,hence it is not clear to realize the differences between the two in practice,there have been many vague points.This paper mainly deals with the differenles between. |
| |
| Keywords: | fixed assets value reduction preparation of fixed assets value reduction depreciation |
| 本文献已被 万方数据 等数据库收录！ |
|
