| 固定资产减值准备与累计折旧的比较 |
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| 引用本文： | 张惠林.固定资产减值准备与累计折旧的比较[J].山西广播电视大学学报,2002,7(2):86-87. |
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| 作者姓名： | 张惠林 |
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| 作者单位： | 太原广播电视大学,山西,太原,030001 |
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| 摘 要： | 在会计核算中累计折旧与固定资产减值准备都是固定资产的减值,它们都核算固定资产价值的降低.通过对两者的分析比较,使我们能准确掌握这两个科目的核算与应用,提供高质量的会计信息,更好地为企业经营决策服务.
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| 关 键 词： | 固定资产 累计折旧 固定资产减值准备 |
| 文章编号： | 1008-8350(2002)02-0086-02 |
| 修稿时间： | 2002年4月23日 |
Comparation of the Fixed Assets Decreases and Accumalated Depreciation |
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| Comparation of the Fixed Assets Decreases and Accumalated Depreciation.Comparation of the Fixed Assets Decreases and Accumalated Depreciation[J].Journal of Shanxi Radio & Tv University,2002,7(2):86-87. |
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| Authors: | Comparation of the Fixed Assets Decreases and Accumalated Depreciation |
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| Abstract: | In accountancy calculation,accumalated depreciation and fixed assets decreases are all fixed assets decreases,and they are all calculation fixed assets value decreases.By comparing and analyzing them,we can grasp correctly the calculation and application of the two objects,therefore serve the enterprise management police decision better. |
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| Keywords: | fixed assets accualated depreciation fixed assets reduces the worth preparation |
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