浅议固定资产减值准备与累计折旧

Discussion on the Relation between Reducing Value of Fixed Assets and Accumulated Deprecition

固定资产减值准备与累计折旧是固定资产核算的重要组成部分,它们共同反映着固定资产的价值,二者既有联系又有区别,在实务中对两者的差别认识不清,存在许多模糊之处。本文仅就固定资产“减值”与“折旧”的关系这一话题作一粗浅的分析和比较。

Fixed assets person who reduce it plans to be important component that fixed assets check and calculate with accumulated depreciation, they reflect value of the fixed assets together, the two have both connection and differences, know clearly to the difference between them among practice, there are a lot of fuzzy places . This text does an elementary analysis and comparison on this topic of the relation with ' depreciation ' of ' reducing value ' of the fixed assets alone.