摘要
从固定资产减值准备计提的标准、计量和账务处理等方面指出了现行会计制度中的不足,提出了采用加速折旧法和减值准备不允许转回等解决办法,以促进新会计准则的实施。
Regarding the disadvantages of standards, measurements and accounting treatments in current accounting system for fixed asset depreciation reserves, Accelerated depreciation method and non - reversible depreciation reserve method were discussed in order to push the implementation of new accounting standards.
出处
《成都纺织高等专科学校学报》
CAS
2007年第4期37-38,67,共3页
Journal of Chengdu Textile College
关键词
固定资产
减值准备
新会计准则
计量与转回
fixed assets, depreciation reserves, new accounting standards, measurement and reversing