关于固定资产减值会计若干问题的思考

Several Thouguts on the Fixed Asset Devaluation Accounting

固定资产减值会计符合会计核算的谨慎性原则,有利于企业规避经营风险。企业要合理使用固定资产减值会计必须拥有优秀的会计师、建立成熟的资本市场。固定资产减值会计的账务处理包括固定资产减值的处理、已减值固定资产价值回升的处理等。

The fixed assets devaluation accounting is comform to the discrete principle and advantageous dodges the management risk of the enterprise. The enterprise must have outstandingAccountant, Establish a perfect govern structure. And depend on a mature capital market, If the enterprise wants to use the fixed assets devaluation accounting reasonableness. The accountant of fixed assets devaluation accounting is included in handling the fixed assets depreciation and the rising of depreciated fixed assets and so on.