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2009年02 期
| 標(biāo)題 |
| 鐵路運(yùn)輸企業(yè)計(jì)提資產(chǎn)減值(跌價(jià))準(zhǔn)備的難點(diǎn)及對策(31 卷) |
| 英文標(biāo)題 |
| Problems and Countermeasures of Accrual of Provision for Railway Assets Impairment |
| 摘要 |
| 闡述鐵路運(yùn)輸企業(yè)合理計(jì)提資產(chǎn)減值（跌價(jià)）準(zhǔn)備的必要性，分析目前鐵路運(yùn)輸企業(yè)計(jì)提資產(chǎn)減值（跌價(jià)）準(zhǔn)備工作中存在的問題和難點(diǎn)。指出為確保資產(chǎn)減值準(zhǔn)備計(jì)提過程的規(guī)范性，應(yīng)建立健全各項(xiàng)工作制度，遵循實(shí)質(zhì)重于形式原則、重要性原則、客觀性原則等計(jì)提原則，使鐵路運(yùn)輸企 |
| 作者 |
| 新聞作者:楊 毅 |
| 關(guān)鍵字 |
