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本文分析了固定资产准则的特点,并针对计提固定资产减值准备后对折旧产生的影响进行了分析,提出了单一会计主体折旧的会计处理方法以及母公司编制合并会计报表时有关折旧的抵销分录的核算。
This paper analyzes the characteristics of fixed asset standards and analyzes the impact of depreciation on the provision of depreciation of fixed assets and proposes the accounting treatment of the depreciation of a single accounting entity and the method of depreciation of the depreciation when the parent company prepares the consolidated financial statements Pin entry accounting.