浅谈固定资产减值准备与累计折旧的关系

A Discussion of the Relationship Between Fixed Assets Depreciation Reserves and Accumulated Depreciation

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,又都是“固定资产”的备抵项目,它们共同反映着固定资产的现时价值,有着许多共同之处,因而导致实务中对两者的差别认识不清,存在许多模糊之处.本文主要探讨两者之间的关系.

Fixed assets depreciation reserves and accumulated depreciation are two important components of fixed asset accounting and they both are allowance for “fixed assets”. A combination of these two components reflects net fixed assets. Since they share many similarities, the difference between them is not well recognized in practice. Their relationship is discussed in this paper.