固定资产准则规定,固定资产计提减值准备的核算包括重新计算折旧额,即当有迹象表明以前计提减值的因素发生变化,使固定资产可回收金额大于其账面价值时,即应转回已计提的减值。为更好地理解此规定,本文简单谈谈固定资产计提减值准备的核算,并试举例说明。1.固定资产减值准备的计提及其折旧的重新确定固定资产准则规定,企业期末应对固定资产进行检查,如发现有减值迹象,应计算固定资产的可回收金额,以确定固定资产是否已经发生减值。固定资产减值是指固定资产的可收回金额低于其账面价值。其中,固定资产可收回金额是指资产的销售净价(资产销售价格减去处置过程中发生的相关 The fixed assets standard stipulates that the accounting of impairment of fixed assets includes the recalculation of depreciation, that is, when there are signs that the factors of impairment have changed so that the recoverable amount of fixed assets is larger than its book value, it should be transferred Back to the accrued impairment. In order to better understand this provision, this article briefly talk about the accounting of fixed assets impairment provision and give an example to illustrate. 1. Provision for Impairment of Fixed Assets and Redefinition of Depreciation Fixed assets standards stipulate that enterprises should inspect fixed assets at the end of the period and if there is evidence of impairment, the recoverable amount of fixed assets should be calculated to determine whether the fixed assets An impairment has occurred. Impairment of fixed assets refers to the recoverable amount of fixed assets is lower than its book value. Among them, the recoverable amount of fixed assets refers to the net sales of assets (asset sales price less relevant to the process of disposal