摘要
本文针对《企业会计准则———固定资产》中的固定资产减值转回业务的核算规定,就固定资产减值转回的经济内容与计量公式进行分析探讨,以求固定资产减值转回的核算规定在经济内容的表述上准确化与规范化,在计量公式的设计上明晰化与科学化。
This article is coined at the assessing regulation of reversing fixed assets devaluation in《enterprise accounting criterion--fixed assets》.And it also studies the economic content and measurement formula of reversing fixed assets devaluation so that to make the expression of its economic content accurate and normal,the design of its measurement formula clear and scientific.
出处
《天津市财贸管理干部学院学报》
2004年第3期21-23,共3页
Journal of Tianjin Institute of Financial and Commercial Management
关键词
固定资产减值
转回
经济内容
计量公式
检验
fixed assets devaluation
reversing
economic content
measurement formula
examine
