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| 浅议固定资产减值准备 | |
| 引用本文： | 吴志芳.浅议固定资产减值准备[J].科技情报开发与经济,2003,13(1):118-119. |
| 作者姓名： | 吴志芳 |
| 作者单位： | 山西恩华能源有限责任公司财务部 |
| 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。 |
| 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 |
| 文章编号： | 1005-6033(2003)01-0118-02 |
| 修稿时间： | 2002年7月19日 |
Discussion on Reserve for Decrease in Value of Fixed Assets |
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| WU Zhi -fang.Discussion on Reserve for Decrease in Value of Fixed Assets[J].Sci-Tech Information Development & Economy,2003,13(1):118-119. | |
| Authors: | WU Zhi -fang |
| Institution: | WU Zhi -fang |
| Abstract: | 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. |
| Keywords: | 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 |
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