| 浅议固定资产重估的会计处理 |
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| 引用本文： | 王丽艳.浅议固定资产重估的会计处理[J].石家庄经济学院学报,1998,21(1):85-87. |
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| 作者姓名： | 王丽艳 |
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| 作者单位： | 石家庄经济学院!050031 |
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| 摘 要： | 本文着重论述了资产重估对所得税的影响，并简要论述了资产重估减值和重估资产报废清理的会计处理。
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| 关 键 词： | 资产重估增值 资产重估减值 所得税 会计处理 |
Accounting Process for Revaluation of Fixed Assets |
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| Wang Liyan.Accounting Process for Revaluation of Fixed Assets[J].Journal of Shijiazhuang University of Economics,1998,21(1):85-87. |
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| Authors: | Wang Liyan |
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| Abstract: | This paper, discusses the effects of revaluation assets to income taxes, and theaccounting process of revaluation fixed assets appraised loss and clearup revaluation assets. |
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| Keywords: | appraisal increment appraised loss accounting for income taxes |
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