企业在提取和转回固定资产减值准备时，其会计处理方法和税收法规规定存在较大差异。
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.
固定资产减值准备与累计折旧都是固定资产的抵减项目，它们共同反映着固定资产的现时价值。
Both fixed assets decrease reserve an accumulated depreciation are the items of fixed assets decreases and reflect the present value of fixed assets.
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。
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.
对单项资产减值的检验表明，坏账准备、固定资产减值准备、存货跌价准备和在建工程减值准备较为显著。
Provisions for the bad debts, fixed assets, inventories and construction in progress are more remarkable in the test of individual assets.
对计提了减值准备的固定资产，则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折旧额。
For those fixed assets being provided for impairment loss, the related depreciation charge is determined based on the carrying amounts less impairment over their remaining useful lives.
固定资产折旧和减值准备本质上是两类不同性质的问题。
In essence, the fixed assets' depreciation and value diminution allowance are two different problems.
从固定资产计提减值准备的必要性出发，对固定资产的减值问题作出一定探讨。
The paper probes into the necessity of impairment of fixed assets, and the issue of allowance for impairment in the value of fixed assets.
本文就固定资产计提减值准备同税法间的差异进行分析，旨在指导企业如何正确核算所得税。
This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law, aiming at guiding enterprises to compute income tax correctly.
以计提减值准备的固定资产，在未来期间按扣除减值准备后的账面价值及尚可使用年限确定折旧额。
With provision for the impairment of fixed assets, in the next period by deducting the book value after impairment and determine the remaining useful life depreciation.
固定资产计提减值准备后，其折旧应当按照该项固定资产的账面价值以及尚可使用年限重新计算。
Fixed assets' depreciation should be recalculated according to its book value and useful life after the impairment loss is determined.
减值准备是由于外部环境变化而导致的固定资产无形损耗那部分价值。
Depreciation is the value which is physical depletion of transfer for using fixed assets while allowance for declining of fixed assets caused by outside environment variety.
减值准备是由于外部环境变化而导致的固定资产无形损耗那部分价值。
Depreciation is the value which is physical depletion of transfer for using fixed assets while allowance for declining of fixed assets caused by outside environment variety.
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