关于固定资产减值折旧核算问题及建议

The Problem and Propose about Business Accounting for Depreciation of the Fixed Assets whose Price has been Reduced

随着《企业会计制度》及《企业会计准则———固定资产》的颁布实施,企业的会计信息质量得到了提高,但同时也增加了会计核算成本。本文通过举例说明固定资产减值折旧核算存在的问题,提出了对固定资产减值和折旧进行双轨核算的建议,以更简便、更合理地进行固定资产减值折旧核算。

Along with issuing the《Accounting system for Business Enterprises》 and 《Accounting standard for Business Enterprises—the fixed assets》,and putting them into effect.The quality of accounting information has been increased .But,at the same time ,the cost of the business accounting has been increased too.The paper tries to illustrate with example the problem of business accounting for depreciation of the fixed assets whose price has been reduced,puts forword a proposal that we do the business accounting for the fixed assets reduce the price and depreciation in double track,so that we can more simply and conveniently 、reasonably account the depreciation of the fixed assets whose price has been reduced.