| 固定资产减值可收回金额的探讨 |
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| 引用本文： | 李清文. 固定资产减值可收回金额的探讨[J]. 企业技术开发, 2009, 28(3) |
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| 作者姓名： | 李清文 |
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| 作者单位： | 湖南工业职业技术学院,经济管理系,湖南,长沙,410208 |
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| 摘 要： | 固定资产减值的核心问题是可收回金额的确认和计量。文章主要阐述了可收回金额在固定资产减值中的具体应用,处理固定资产减值可收回金额时存在的问题,以及相应的完善和发展对策。
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| 关 键 词： | 固定资产减值 可收回金额 现值计量 |
Fixed assets cuts to may call back the amount of money investigation and discussion in value |
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| LI Qing-wen. Fixed assets cuts to may call back the amount of money investigation and discussion in value[J]. Technological Development of Enterprise, 2009, 28(3) |
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| Authors: | LI Qing-wen |
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| Affiliation: | Economic Management Department;Hunan Industry Polytechnic College;Changsha;Hunan 410208;China |
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| Abstract: | Fixed assets subtraction value core problem is to may call back the amount of money confirmation and measure. Concrete application in the main body of a book having been set forth mainly may call back an amount of money in fixed assets subtraction value, when the subtraction selling fixed assets at reduced prices may call back an amount of money in value, have problem perfects and develops a countermeasure as well as corresponding. |
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| Keywords: | fixed assets subtraction value may call back an amount of money current value measures |
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