| 浅谈固定资产减值与折旧的区别 |
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| 引用本文： | 漆丽群.浅谈固定资产减值与折旧的区别[J].九江职业技术学院学报,2005(4):62-63. |
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| 作者姓名： | 漆丽群 |
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| 作者单位： | 江西湖口医保局,江西,湖口,332500 |
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| 摘 要： | 随着WTO的加入，国内市场国际化，国际竞争国内化的趋势使会计核算工作在与国际接轨上有了新的要求。固定资产减值与折旧有着许多共同之处，本文就固定资产减值与折旧的区别作了具体阐述。
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| 关 键 词： | 减值 折旧 固定资产 |
| 文章编号： | 1009-9522（2005）04-0062-02 |
| 收稿时间： | 2005-04-15 |
| 修稿时间： | 2005年4月15日 |
Differences between Devaluation and Depreciation for Plant Assets |
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| QI Li-qun.Differences between Devaluation and Depreciation for Plant Assets[J].Journal of Jiujiang Vocational and Techinical College,2005(4):62-63. |
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| Authors: | QI Li-qun |
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| Abstract: | With the entering into WTO, the tendency of internationalization of the domestic market and nationization of the international competition asks something new for the accounting keeping internationalization. Though they have a lot in common, the paper mainly illustrates the differences between them. |
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| Keywords: | Devaluation Depreciation Fixed assets |
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