... 累计折旧Accumulated depreciation 固定资产减值准备Impairment of fixed assets 工程物资-专用材料Project material - specific materials ...
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Impairment of fixed assets 固定资产减值准备
ܾ Impairment of fixed assets 固定资产减值准备
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᤺ Impairment of fixed assets 固定资产减值准备
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impairment reserve of fixed assets 固定资产减值准备
The paper probes into the necessity of impairment of fixed assets, and the issue of allowance for impairment in the value of fixed assets.
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。
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.
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。
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.
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。
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