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固定资产作为企业的一项长期资产,在一般生产性企业资产中所占的比重较大,能否对其正确核算将直接影响报表信息的准确性。而固定资产减值作为正确确定固定资
As a long-term asset of an enterprise, fixed assets account for a large proportion of the assets of general productive enterprises. Whether it can be correctly accounted for will directly affect the accuracy of the statements and information. Impairment of fixed assets as a fixed fixed investment