| 关于固定资产减值会计若干问题的思考 |
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| 引用本文： | 覃峰.关于固定资产减值会计若干问题的思考[J].黄冈职业技术学院学报,2007,9(2):63-65. |
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| 作者姓名： | 覃峰 |
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| 作者单位： | 黄冈职业技术学院,湖北,黄冈,438002 |
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| 摘 要： | 固定资产减值会计符合会计核算的谨慎性原则,有利于企业规避经营风险。企业要合理使用固定资产减值会计必须拥有优秀的会计师、建立成熟的资本市场。固定资产减值会计的账务处理包括固定资产减值的处理、已减值固定资产价值回升的处理等。
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| 关 键 词： | 固定资产减值 会计 职业判断 可收回金额 |
| 文章编号： | 1672-1047（2007）02-0063-03 |
| 修稿时间： | 2007-05-19 |
Several Thouguts on the Fixed Asset Devaluation Accounting |
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| Qin Feng.Several Thouguts on the Fixed Asset Devaluation Accounting[J].Journal of Huanggang Polytechnic,2007,9(2):63-65. |
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| Authors: | Qin Feng |
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| Institution: | Huanggang polytechnic college Huanggang 438002 Hubei |
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| Abstract: | The fixed assets devaluation accounting is comform to the discrete principle and advantageous dodges the management risk of the enterprise.The enterprise must have outstandingAccountant,Establish a perfect govern structure.And depend on a mature capital market,If the enterprise wants to use the fixed assets devaluation accounting reasonableness.The accountant of fixed assets devaluation accounting is included in handling the fixed assets depreciation and the rising of depreciated fixed assets and so on. |
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| Keywords: | Fixed assets devaluation Accounting Occupation judgement Reclaim amount |
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