| 论固定资产评估增值(减值)后折旧的会计处理 |
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| 引用本文： | 丁作枚,毛慧姝,陈全明.论固定资产评估增值(减值)后折旧的会计处理[J].贵阳金筑大学学报,2003(4). |
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| 作者姓名： | 丁作枚 毛慧姝 陈全明 |
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| 作者单位： | 金筑大学经管系，金筑大学经管系 贵州·贵阳 550005，贵州·贵阳 550005 |
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| 摘 要： | 固定资产因评估增值或减值而调整其账面价值后,其折旧的会计处理在会计实务中有三种方法,一是不进行任何调整,仍按原折旧计划计提。二是按评估价值与原预计尚可使用年限重新计提折旧。三是按评估价值与重新确认的尚可使用年限计提折旧。
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| 关 键 词： | 增值 减值 折旧 |
On the Accounting Treatment of Depreciation After the Appreciation (Decrease) of Fixed Assets Evaluation |
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| Ding Zuomei Mao Huishu.On the Accounting Treatment of Depreciation After the Appreciation (Decrease) of Fixed Assets Evaluation[J].Journal of Jinzhu University of Guiyang,2003(4). |
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| Authors: | Ding Zuomei Mao Huishu |
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| Abstract: | After adjusting book value because of evaluation of appreciation or decrease, there are three ways in the accounting treatment of depreciation of fixed assets evaluation. They are as follows:(1)Don' t carry on any adjustment and compute according to the plan of original depreciation. (2)Re- compute depreciation in fixed number of years according to the evaluation of value and original anticipation.(3)Compute depreciation in fixed number of years acconding to the evaluation of value and fresh confirmation. |
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| Keywords: | appreciation decrease of value deprciation |
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