固定资产减值与折旧会计处理探讨

本文在阐述固定资产减值与折旧性质的基础上,绘制流程图展示固定资产减值与折旧的核算程序,并运用图表反映固定资产减值的计提、转回与折旧的计算过程,形象直观,便于理解与操作,以期对会计人员进行固定资产减值和折旧核算提供帮助。

Aiscussion on the Accounting of Impairment of Fixed Asset and Depreciation

Based on expatiating character of impairment of fixed asset and depreciation, we draw the flow chart and demonstrate the calculation process of provision and reversion of impairment of fixed asset and depreciation through the table. Because this method is good visual and easy to comprehend and operate, it will be useful to the accountant in accounting impairment of fixed asset and depreciation.