关于《财务会计》中资产减值准备的教法分析

Analysis on Teaching Methods of Prepare for Reduction of Value of Property in Financial Accounting

本文针对财务会计学中资产减值准备这一重要内容,从其基本理论、主要内容、会计处理等四个方面进行全面分析,弥补了教材中对此内容缺乏总体说明,没有分析对比的不足,帮助初学者更准确、更快捷地掌握这一知识点。

This article is aimed at the important content that prepare for reduction of value of property in financial accounting. It has been analysed thoroughly from below four aspects ： basic theory, principal substance and accounting disposal etc.. This article made up the lack of complete statement and contrast on this content. This article can help beginner to master this point of knowledge more accurately and quickly.