浅析固定资产减值准备存在的问题及解决办法

Solutions to the Problem of Depreciation Reserve of Fixed Assets

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.