| 浅议固定资产减值准备与累计折旧的关系 |
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| 引用本文： | 薛秀萍.浅议固定资产减值准备与累计折旧的关系[J].山西科技,2003(4):29-30. |
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| 作者姓名： | 薛秀萍 |
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| 作者单位： | 会计师,中铝山西分公司财务部,043300,河津 |
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| 摘 要： | 固定资产减值准备与累计折旧都是固定资产的备抵项目，它们共同反映者固定资产的现时价值，有着许多共同之处，因而在实务中对两者的差别认识不清，存在许多模糊之处。文章主要阐述了二者之间的区别及联系。
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| 关 键 词： | 固定资产减值准备 累计折旧 固定资产核算 计提方法 计提基数 纳税 |
| 文章编号： | 1004-6429(2003)04-29-02 |
| 修稿时间： | 2003年2月24日 |
Talking about the Relation between Reserve for Decrease in Value and Accumulated Depreciation of Fixed Assets |
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| Xue Xiuping.Talking about the Relation between Reserve for Decrease in Value and Accumulated Depreciation of Fixed Assets[J].Shanxi Science and Technology,2003(4):29-30. |
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| Authors: | Xue Xiuping |
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| Institution: | Xue Xiuping |
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| Abstract: | Both reserve for decrease in value and accumulated depreciation of fixed assets,which belong to the allowance items, represent commonly the practical value of the fixed assets.And the two sides have many common points, so people don't know clearly the differences between the two sides in practice and there are many obscure things in the two sides. This paper mainly expounds the differences and connections between the two sides. |
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| Keywords: | decrease in value of fixed assets reserve for decrease in value of fixed assets accumulated depreciation |
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