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本文探讨了以下问题:固定资产减值准备的有关规定及规定中不确定因素的分析;固定资产减值准备与累计折旧的联系、区别及计提固定资产折旧时不应考虑清理费用的原因;解决固定资产减值的方法即加速折旧法。
This article explores the following issues: the analysis of the uncertainties and provisions in the provisions on fixed assets depreciation reserves; the relationship between the depreciation reserves of fixed assets and accumulated depreciation, the differences and the reasons for withdrawing fixed assets depreciation; Method to solve the impairment of fixed assets that is accelerated depreciation method.