关于固定资产折旧和减值准备会计核算的几点思考

A Consideration on Depreciation and Devaluation of Fixed Assets

准确理解固定资产减值准备和累计折旧的涵义,是固定资产减值准备和累计折旧会计核算的基础。应熟练掌握固定资产折旧的新规定,及时调整核算方法,充分披露与之相关的信息,不断规范固定资产折旧的会计核算。正确界定固定资产减值准备和累计折旧的核算范围,对减值准备与会计实务核算具很好的指导意义。

To understand the meaning of fixed assets depreciation and devaluation is very important. This paper gives some suggestions on the business accounting.