摘要
从固定资产减值的确认和计提、环境对资产减值的影响、固定资产减值损失的转回、计提固定资产减值准备对所得税的影响、固定资产减值准备对利润表的影响5个方面对固定资产减值准备问题进行了系统的论述。
This paper makes systematical discu ssion on the problem of reserve for decrease in value of fixed assets from five aspects of the confirm and calcu lation of the decrease in value of fix ed assets,the influence of environm ent on the decrease in value of fixed assets,th e transfer of the loss of the decrease in value of fixed assets,the influen ce of the reserve for the decrease in value of f ixed assets on income tax,and the inf luence of the reserve for the decrease in value of fixed assets on the statement of pr ofit.
出处
《科技情报开发与经济》
2003年第1期118-119,共2页
Sci-Tech Information Development & Economy
关键词
固定资产
减值准备
财务管理
企业会计
会计计提
企业会计
fixed assets
reserve for decrease i n value
financial management
ente rprise accounting
Analysis on the Obstacles to the Esta blishment of the Future Delivery for Stock Price Index In China at Present LIU Niu-xia,WEN Ya -li ABSTRACT:Throug