固定资产减值在石化资产管理中的应用分析

Analysis on Application of Fixed Asset Devaluation in Petrochemical Assets Management

结合石化行业资产管理的现状与特点,按照会计准则中对资产减值的要求,探讨出现资产减值现象时,如何通过资产组的认定,对固定资产进行减值测试,并依据测试结果计提固定资产减值准备及相关纳税调整事项。

Connecting with the current status and characteristics of asset management in petrochemical industry, a series of accounting operations for asset devaluation were discussed according to the requirements of accounting standards on asset devaluation, such as the way of attaining determination of asset group, devaluation test on the fixed asset, preparation of devaluation of fixed assets according to the test result, and related tax adjustment affairs.