摘要
《企业会计制度》要求企业对八项资产计提减值准备,但在应用过程中存在一些问题,本文就此进行研究,找出相应的对策。
According to Accounting System of Enterprise,the enterprise is required to make the provision of devaluation for eight assets,but which brings up some problems in practice.This aticle analyses these problems and raises sme countermeasures to improve the accounting system in our asset devaluation.
出处
《武汉科技学院学报》
2006年第4期49-52,共4页
Journal of Wuhan Institute of Science and Technology
关键词
资产
资产减值
上市公司
asset
asset devalution
public company
