摘要
本文从《企业会计制度》和《企业会计准则——固定资产》出发,结合国际惯例,就固定资产减值会计的某些核心问题提出个人的观点和建议。
Beginning with The Accounting Institution of Business Enterprises & Accounting Standard for Business Enterprises-Fixed Assets,and based on the international conventions,this article presents some opinions and suggestions for some core problems about the value-reduced accounting of fixed assets.
出处
《上海应用技术学院学报（自然科学版）》
2005年第1期66-71,共6页
Journal of Shanghai Institute of Technology: Natural Science
关键词
固定资产减值
可收回金额
现金产出单元
销售净价
公允价值
value-reduced of fixed assets
recallable amounts
cash-generating unit
net price of sales
fair value
