摘要
2006年2月15日,中华人民共和国财政部对《企业会计准则》进行了修订.并在新准则中引入了固定资产弃置费用.针对固定资产弃置费用的会计处理方法,分析其与税务处理的不同.
On February 15, 2006, Ministry of Finance, People＇s Republic of China revised Enterprise Accounting Standards. Fixed asset disposal cost is introduced in the new criteria. As to the accounting methods for fixed asset disposal cost, the difference between accounting and tax treatment has been analyzed.
出处
《郧阳师范高等专科学校学报》
2010年第6期21-22,共2页
Journal of Yunyang Teachers College
关键词
企业会计准则
弃置费用
会计处理
税务处理
Enterprise Accounting Standards
disposal cost
accounting
tax treatment
