| 固定资产减值问题的探讨 |
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| 引用本文： | 黄建新.固定资产减值问题的探讨[J].财会通讯,2005(8). |
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| 作者姓名： | 黄建新 |
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| 作者单位： | 浙江工商大学 浙江杭州310035 |
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| 摘 要： | 固定资产在企业资产中占据重要的地位,为避免因科技进步等原因给企业固定资产带来的贬值风险,保证会计信息的真实性和相关性,制度要求对固定资产计提减值准备。本文对如何核算计提减值准备后的固定资产折旧的问题进行了探讨,并提出了改进固定资产减值核算的建议。
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| 关 键 词： | 固定资产减值 可收回金额 折旧变化法 |
A Discussion on the Problems of Impairment of Fixed Assets |
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| Huang Jianxin.A Discussion on the Problems of Impairment of Fixed Assets[J].Communication of Finance and Accounting,2005(8). |
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| Authors: | Huang Jianxin |
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| Abstract: | Fixed assets play a very important role in enterprises' assets. This paper discusses the definition of fixed asset and the nature and practice of its impairment. And it also puts forward some suggestions of the impairment of fixed assets. |
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| Keywords: | Impairment of fixed assets Recoverable amount Depreciation change method |
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