浅析固定资产评估增减值的会计处理

TREATMENT ON ASSESSING APPRECIATION AND DEPRECIATION OF FIXED ASSETS

在固定资产评估过程中 ,按照现行会计制度来处理固定资产增、减值既复杂也不尽合理 ,本文对此进行了对比分析 ,提出了新的会计处理方法。

In the process of fixed assets evaluation, it' s complicate and unreasonable to deal with appreciation and deprecation of fixed assets in accordance with current accounting system. New methods are raised out accordingly in this article.