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企业会计制度中,固定资产的两个备抵账户需要在资产负债表中直接列示,其重要性非同一般。特别是在科学技术高速发展的今天,企业固定资产更新换代越来越快,利用固定资产减值准备及时地反映固定资产的减值具有很强的现实意义。当前企业会计制度和固定资产具体准则中关于固定资产减值的规定还存在着一定的问题,通过分析固定资产减值准备的涵义和固定资产减值准备与累计折旧的关系,提出在现阶段实际工作中更为可行的操纵方法,以利于更好地保证企业资产价值信息的真实性, 提高会计信息质量。
In the accounting system of enterprises, the two allowance accounts for fixed assets need to be listed directly in the balance sheet, and their importance is unusual. Especially in the rapid development of science and technology today, the replacement and replacement of fixed assets of enterprises is getting faster and faster. It is of great practical significance to use the impairment of fixed assets to timely reflect the impairment of fixed assets. Current enterprise accounting system and the specific guidelines for fixed assets on the provisions of the impairment of fixed assets, there are still some problems, by analyzing the meaning of fixed assets impairment and the relationship between depreciation of fixed assets and accumulated depreciation, put forward at this stage in practice Work more feasible method of operation, in order to help better ensure the authenticity of enterprise asset value information, improve the quality of accounting information.