| 小议固定资产减值准备的纳税调整及会计处理 |
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| 引用本文： | 历希梅.小议固定资产减值准备的纳税调整及会计处理[J].价值工程,2010,29(4):14-14. |
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| 作者姓名： | 历希梅 |
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| 作者单位： | 大兴安岭地区加格达奇林业局医疗保险科,加格达奇,165000 |
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| 摘 要： | 针对新的固定资产减值准备准则,本文提出了它的变化之处,并对新准则的会计处理进行了举例分析。
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| 关 键 词： | 固定资产 减值准备 累计折旧 |
On the Accounting and Tax Adjustment of the Impairment of Fixed Assets |
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| Li Ximei.On the Accounting and Tax Adjustment of the Impairment of Fixed Assets[J].Value Engineering,2010,29(4):14-14. |
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| Authors: | Li Ximei |
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| Institution: | Daxinganling Jiagedaqi Forestry Bureau Health Insurance/a>;Jiagedaqi 165000/a>;China |
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| Abstract: | Based on the principles of the impairment of fixed assets, the thesis points out some changes and analyzes the accounting of the new principles with examples. |
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| Keywords: | fixed assets impairment accumulated depreciation |
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