| 对固定资产折旧与减值准备的认识 |
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| 引用本文： | 匡少兵.对固定资产折旧与减值准备的认识[J].长沙理工大学学报(自然科学版),2003,15(4):39-41. |
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| 作者姓名： | 匡少兵 |
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| 作者单位： | 郴州审计局,湖南 郴州 423000 |
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| 摘 要： | 固定资产折旧和固定资产减值准备是固定资产核算的重要内容,又都是"固定资产"的备抵项目,它们共同反映着固定资产的现时价值,两者具有许多共同点和不同之处。
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| 关 键 词： | 固定资产减值 固定资产减值准备 折旧 |
| 文章编号： | 1009-3702(2003)04-0039-03 |
| 修稿时间： | 2003年9月11日 |
The Understanding of Fixed Assets Accumulated Depreciation and Decrease Allowance of Fixed Assets |
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| KUANG Shao-bing.The Understanding of Fixed Assets Accumulated Depreciation and Decrease Allowance of Fixed Assets[J].Journal of Changsha University of Science and Technology:Natural Science,2003,15(4):39-41. |
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| Authors: | KUANG Shao-bing |
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| Abstract: | Fixed assets accumulated depreciation and decrease allowance for fixed assets are not only the important contents of fixed assets accounting, but also the allowance items for fixed assets. They reflect the current value of fixed assets together. They have both similarities and differences. |
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| Keywords: | decrease for fixed assets decrease allowance for-fixed assets accumulated depreciation |
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