| 刍议固定资产减值及影响 |
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| 引用本文： | 麻艳屏. 刍议固定资产减值及影响[J]. 科技情报开发与经济, 2005, 15(9): 123-125 |
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| 作者姓名： | 麻艳屏 |
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| 作者单位： | 山西旅游职业学院,山西,太原,030031 |
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| 摘 要： | 固定资产是企业资产的重要组成部分,固定资产减值是我国会计制度在资本计价上做出的重大突破。探讨了固定资产减值的确认时间、确认方式以及固定资产减值的信息披露,并提出完善固定资产减值应做的几项工作。
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| 关 键 词： | 固定资产减值 所得税 账面价值 永久性差异 |
| 文章编号： | 1005-6033(2005)09-0123-03 |
| 修稿时间： | 2005-03-24 |
Discussion on the Depreciation of the Fixed Asset and Its Influence |
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| MA Yan-ping. Discussion on the Depreciation of the Fixed Asset and Its Influence[J]. Sci-Tech Information Development & Economy, 2005, 15(9): 123-125 |
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| Authors: | MA Yan-ping |
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| Affiliation: | MA Yan-ping |
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| Abstract: | The fixed asset is an important component of enterprise's assets, and the depreciation of the fixed asset is an important breakthrough in the capital pricing of our country's accounting system. This paper probes into the confirming time, confirming mode and information discovery of the depreciation of the fixed asset, and puts forward some works that should be done for perfecting the depreciation of the fixed asset. |
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| Keywords: | depreciation of fixed asset income tax book value permanent difference |
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