摘要
总部资产减值测试及其账务处理是会计学中的一个难点,本文试图通过对总部资产减值测试及其账务处理方法的介绍,对会计人员在总部资产减值测试及其账务处理的正确理解和操作上,起到一定的指导和帮助作用。
Headquarters asset impairment test and its accounting treatment are a difficult point in accounting.This paper at-tempts to introduce the accounting staffs asset impairment test at headquarters and its accounting treatment through the intro-duction of the headquarters asset impairment test and its accounting treatment.The correct understanding and operation play a certain role in guiding and helping.
作者
龙绪贵
LONG Xugui(Chongqing College of Finance and Economics,Chongqing 402160)
出处
《科教导刊》
2018年第35期48-49,共2页
The Guide Of Science & Education
关键词
总部资产
减值测试
账务处理
headquarter asset
impairment test
accounting treatment
