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2006年04 期
| 標(biāo)題 |
| 對(duì)固定資產(chǎn)減值準(zhǔn)備與累計(jì)折舊的認(rèn)識(shí)(28 卷) |
| 英文標(biāo)題 |
| Understanding on Devaluation Preparation and Accumulated Depreciation of Fixed Assets |
| 摘要 |
| 企業(yè)在期末計(jì)提固定資產(chǎn)減值準(zhǔn)備，與企業(yè)計(jì)提固定資產(chǎn)累計(jì)折舊都將對(duì)企業(yè)資產(chǎn)價(jià)值產(chǎn)生影響，二者從性質(zhì)及目的、核算內(nèi)容、核算時(shí)間、賬務(wù)處理、對(duì)納稅的影響等方面既有區(qū)別，但又彼此互相影響。通過舉例說明了在不同情況下固定資產(chǎn)減值準(zhǔn)備是累計(jì)折舊的修正與補(bǔ)充，而累計(jì)折 |
| 作者 |
| 新聞作者:王 葳 |
| 關(guān)鍵字 |
