| 我国资产减值会计研究 |
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| 引用本文： | 于晓霞,葛新. 我国资产减值会计研究[J]. 沈阳工程学院学报(社会科学版), 2004, 0(2): 30-31 |
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| 作者姓名： | 于晓霞 葛新 |
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| 作者单位： | 辽宁建设科技发展促进中心,辽宁,沈阳,110001;沈阳工业大学管理学院,辽宁,沈阳,110023 |
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| 摘 要： | 本文阐述了我国实行资产减值会计的必要性以及现实意义 ,指出我国企业计提资产减值准备过程中存在的问题 ,并提出我国资产减值会计进一步完善的建议。
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| 关 键 词： | 资产减值 可收回金额 |
| 文章编号： | 1008-3979(2004)02-0030-02 |
| 修稿时间： | 2003-12-20 |
The Study of Assets Impairment Accounting in China |
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| Yu Xiaoxia Ge Xin. The Study of Assets Impairment Accounting in China[J]. Journal of Shenyang Institute of Engineering:Social Sciences, 2004, 0(2): 30-31 |
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| Authors: | Yu Xiaoxia Ge Xin |
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| Abstract: | This paper expatiates the need of practicing accounting on assets impairment and practical meaning,It point out that the enterprise of our country counts and withdraws the question existing in the course of assets impairment,and put forward the suggestion of assets impairment accounting that perfects further of our country. |
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| Keywords: | assets impairment the recoverable amount |
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