固定资产减值

第四章是固定资产减值应用的相关问题研究，主要分析了固定资产减值损失转回问题，固定资产减值和累计折旧关系问题以及有关总部资产减值的相关问题。

Chapter IV is a research on the issues related to application of fixed asset impairment , focuses primarily on the issue reversal of impairment losses of fixed assets , the relation of fixed assets accumulated depreciation and impairment and the asset group impairment .

刍议固定资产减值及影响

Discussion on the Depreciation of the Fixed Asset and Its Influence

固定资产减值引起新会计问题的思考

Thoughts on New Accounting Problems Caused by Impairment of Fixed Assets

固定资产减值问题的探讨

A Discussion on the Problems of Impairment of Fixed Assets

固定资产减值损失转回的会计初探

Initial Study on Impairment Loss of Fixed Assets Back to the Accounting

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

固定资产减值会计之探讨

My Opinion on the Value-reduced Accounting of Fixed Assets

关于固定资产减值和折旧的思考

Thinking about the Fixed Assets Reducing Value and Depreciation

固定资产减值转回的经济内容与计量公式探析

Discussion about the Economic Content and Measurement Formula of Reversing Fixed Assets Devaluation

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

对固定资产减值会计核算的思考

Consideration about Depreciation Accounting Calculation of Fixed Assets

浅谈固定资产减值与折旧的区别

Differences between Devaluation and Depreciation for Plant Assets

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

同时建议税务部门对固定资产减值损失酌情给予部分税收优惠政策。

Meanwhile , the tax department should carry out the preferential policy to lessen the loss caused by fixed assets write-down .

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 .

固定资产减值损失的确认和计量上过多地依赖于折旧会计理论，致使固定资产折旧会计理论陷于一种两难的困境。

The recognition and measurement of the fixed assets depends more on the depreciation accounting theory , which leads it to a dilemma .

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 .

本文仅就固定资产减值与折旧的关系这一话题作一粗浅的分析和比较。

This text does an elementary analysis and comparison on this topic of the relation with " depreciation " of " reducing value " of the fixed assets alone .

企业要合理使用固定资产减值会计必须拥有优秀的会计师，建立完善的企业治理结构，依托成熟的资本市场。

Enterprises should employ outstanding accountants , establish a sound enterprise government structure and depend on the mature capital market so that they can use asset value reduction accounting reasonably .

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 .

改革方法有两种，一是增加固定资产减值科目和固定基金转回科目，并将此二项目在资产负债表或其附注中列示；

There are two reform methods , the one is to increase the fixed assets ' reduced-value items and the dead fund reversal item , even shown them in the balance sheet or in its notes ;

探讨了固定资产减值的确认时间、确认方式以及固定资产减值的信息披露，并提出完善固定资产减值应做的几项工作。

This paper probes into the confirming time , confirming mode and information discovery of the depreciation of the fixed asset , and puts forward some works that should be done for perfecting the depreciation of the fixed asset .

然而，固定资产减值的判断标准较为复杂，在减值金额和时间上存在较大的主观性。

However comparing with the standard of current assets impairment , the impairment standard for fixed assets is much more complicated . It is more subjective to judge its volume and amortization schedule . But there were only few articles regarding impairment of fixed assets .

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 .

本文就加速折旧法月折旧额的计提、双倍余额递减法转直线法、计提固定资产减值后折旧额的计提及减值准备转回后的会计处理等问题进行了探讨。

This paper discusses several issues such as the calculation of depreciation amount per month , the shift from double balance descending method to beeline method , the calculation of depreciation amount after the devaluation of fixed asset and the accountancy transaction after the devaluation reserve etc.