摘要
本文阐述了我国实行资产减值会计的必要性以及现实意义 ,指出我国企业计提资产减值准备过程中存在的问题 ,并提出我国资产减值会计进一步完善的建议。
This paper expatiates the need of practicing accounting on assets impairment and practical meaning,It point out that the enterprise of our country counts and withdraws the question existing in the course of assets impairment,and put forward the suggestion of assets impairment accounting that perfects further of our country.
出处
《沈阳工程学院学报（社会科学版）》
2004年第2期30-31,共2页
Journal of Shenyang Institute of Engineering:Social Science
关键词
资产减值
可收回金额
assets impairment the recoverable amount
