固定资产减值判断及会计处理探讨

Discussion on the Judgment and Fiscal Disposal of Fixed Asset Devaluation

固定资产在使用过程中,其价值既会因使用中的磨损而减少,也会因企业所处经济、技术、法律等环境出现不利变化,导致其创造未来经济利益的能力下降,使得固定资产可收回金额低于账面价值,从而出现减值.所以,通过固定资产减值迹象的分析,对固定资产减值金额的确定、相关的会计处理和涉及的纳税调整问题进行探讨,可避免固定资产价值虚夸.

the value of fixed asset may be devalued due to the abrasion in use or disadvantageous change of the enterprise s external environment, which may decrease the company＇s future profits and lead to the reclaimable sum of fixed asset lower than the book value, consequently cause write-off. This paper analyzed the judgment of evidences on fixed asset devaluation, and discussed the confirmation of amount for fixed asset devaluation and the relevant fiscal disposal as well as the tax adjustment involved.