固定资产减值的会计处理

How to Deal with the Devaluation of the Fixed Assets in an Accounting Way

固定资产的可收回金额低于其账面价值时 ,企业应当计提固定资产减值准备 ;固定资产的可收回金额大于其账面价值时 ,则以前已计提的减值损失应当转回 ,但转回的金额不应超过原已计提的固定资产减值准备 ,且转回后固定资产的账面价值不应超过不考虑计提减值因素情况下计算确定的固定资产账面净值。本文将探讨在不同情形下固定资产可转回金额的确定及账务处理。

When the retractable sum of the fixed assets is lower than its book value, the enterprise should make preparation for calculating and collecting the devaluation of the fixed assets; when the retractable sum of the fixed assets is higher than its book value, the previous devalued loss that has been calculated and collected should be switched back, but the sum to be switched back should not be higher than the original devalued preparation for the fixed assets while the book value of the fixed assets after being switched back should not be higher than the net book value of the fixed assets under the circumstances without considering the devalued factors. This paper will make a probe into how to determine the sum of fixed assets to be switched back and how to deal with the funds on account.