摘要
固定资产减值的核心问题是可收回金额的确认和计量。文章主要阐述了可收回金额在固定资产减值中的具体应用,处理固定资产减值可收回金额时存在的问题,以及相应的完善和发展对策。
Fixed assets subtraction value core problem is to may call back the amount of money confirmation and measure. Concrete application in the main body of a book having been set forth mainly may call back an amount of money in fixed assets subtraction value, when the subtraction selling fixed assets at reduced prices may call back an amount of money in value, have problem perfects and develops a countermeasure as well as corresponding.
出处
《企业技术开发》
2009年第3期103-105,共3页
Technological Development of Enterprise
关键词
固定资产减值
可收回金额
现值计量
fixed assets subtraction value
may call back an amount of money
current value measures