浅议固定资产减值准备与累计折旧的关系

Talking about the Relation between Reserve for Decrease in Value and Accumulated Depreciation of Fixed Assets

固定资产减值准备与累计折旧都是固定资产的备抵项目 ,它们共同反映着固定资产的现时价值 ,有着许多共同之处 ,因而在实务中对两者的差别认识不清 ,存在许多模糊之处。

Both reserve for decrease in value and accumulated depreciation of fixed assets,which belong to the allowance items, represent commonly the practical value of the fixed assets.And the two sides have many common points, so people don't know clearly the differences between the two sides in practice and there are many obscure things in the two sides. This paper mainly expounds the differences and connections between the two sides.