一个企业,不论是它的生产活动还是经营活动都离不开各种有形资产,其中很重要的组成部分就是固定资产。通过固定值产减值,固定资产能够真实地反映企业未来获取经济利益的能力。本文深入浅出的分析了固定值产减值准备计提业务中的减值金额和时间的判断标准,希望能够帮助完善固定资产减值的会计准则。 An enterprise, whether it is its production or business activities are inseparable from a variety of physical assets, of which a very important part is the fixed assets. With fixed value impairment, fixed assets can truly reflect the enterprise’s ability to obtain economic benefits in the future. This article analyzes profoundly and concisely the judgment standard of impairment amount and time in the accrued-for-service provision of fixed-value depreciation, hoping to improve the accounting standards of depreciation of fixed assets.