浅析固定资产减值与折旧的关系

Fixed Assets Decrease Reserve and Accumulated Depreciation

固定资产减值准备与累计折旧都是固定资产的抵减项目,它们共同反映着固定资产的现时价值。两者既有相同点,又有区别处,正确认识两者的关系,对于强化企业的固定资产管理,提高企业的会计信息质量有着重要意义。

Both fixed assets decrease reserve an accumulated depreciation are the items of fixed assets decreases and reflect the present value of fixed assets. They have both differences and common points. So it is important to correctly understand their relationships in strengthening the management of fixed assets and increasing the quality of accounting information.