固定资产减值准备

企业固定资产减值准备影响所得税会计的分析

On Influence of Depreciation Preparation of Fixed Assets on Income Tax Accounting

坏账准备的涉税问题探讨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

上市公司计提固定资产减值准备问题分析

An Analysis of Provision for Impairment on Fixed Assets : Evidence from China 's Listed Companies

浅析固定资产减值准备

About Fixed Assets Depreciation Preparation

企业在提取和转回固定资产减值准备时，其会计处理方法和税收法规规定存在较大差异。

There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets .

第五章分析了近几年我国沪市A股上市公司执行固定资产减值准备政策的实施效果。

Chapter V is the analysis of the effects on the implementation of the fixed assets impairment in the listed companies in China recent years .

基于我国特殊经济发展环境，固定资产减值准备会计的引入，对我国传统会计观念造成很大冲击，引发了许多新的会计问题。

The introduction of fixed asset value reduction preparation accounting into China has produced a big impact on the traditional accounting in the country and induced many problems in accounting practice .

《企业会计制度》颁布实施以来，对企业改制发起设立股份有限公司，依法进行资产评估和报表审计过程中，会计师普遍简单以评估师的评估减值数据作为计提固定资产减值准备的依据。

Since the issue of the Accounting System for Business Enterprises , the auditors often use the valuation depreciation as the fix assets depreciation preparation in the legal valuation and auditing for enterprises ' reorganization .

为促进新企业会计制度的顺利实施，对固定资产减值准备的会计处理及相关的计提折旧问题加以探讨。

In this thesis , we would discuss how to deal with operation about the devaluation of fixed assets and the depreciation of fixed assets in different statue , according to new systems of accounting .

在八项减值准备中，上市公司对坏账准备、存货跌价准备和固定资产减值准备的运用较为普遍，各项减值准备的提取率随着对应资产流动性的降低而降低。

Then draws the conclusion that ratio of every impairment allowance item decreased as the decreasing of asset 's liquidity by the analysis of the execution of asset depreciation accounting policy in the listed companies .

因此，在进行其减值核算时必须将累计折旧和固定资产减值准备有机结合起来，才能真实地反映企业固定资产的内在价值。

Because there are lot of reasons for value decrease , only combines the add up depreciation and fixed assets devaluation preparation in the process of value decrease examine and calculate can we factually reflect the inner value of the fixed assets of the enterprises .

关于固定资产计提减值准备若干问题探讨

Discussion on Some Problems of Reduced - value Allowance for Fixed Assets

仇恨与宽容；对固定资产折旧和减值准备之间关系的认识

Understanding of the relation between depreciation and allowance of depreciating value of fixed assets

固定资产折旧和减值准备本质上是两类不同性质的问题。

In essence , the fixed assets ' depreciation and value diminution allowance are two different problems .

本文就固定资产计提减值准备同税法间的差异进行分析，旨在指导企业如何正确核算所得税。

This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law , aiming at guiding enterprises to compute income tax correctly .

关于固定资产、无形资产减值准备核算的几点建议

Some suggestions on the Write-down Reserve Account of Fixed Assets and Intangible Assets

本文从筹资、固定资产折旧和资产减值准备等几个方面进行了筹划分析。

The financing , the depreciation of capital asserts and the preparation of devalue asserts are discussed .

本文简要分析了固定资产折旧的实质及局限性，提出计提固定资产减值准备的必要性以及在对固定资产计提减值准备时要处理的2个关系。

The article briefly illustrates the essential and limits of fixed assets depreciation , and gives the necessity of preparations on accrued fixed assets depreciation and two interactive relations to be treated .

（三）各类固定资产的期初和期末原价、累计折旧额及固定资产减值准备累计金额。

The original prices at the beginning and the end , the amount of accumulative depreciation , and accumulative amount of the impairment provisions for fixed assets .