摘要
固定资产会计核算影响重大。本文主要归纳固定资产会计核算历经多次改革后,在相关定义、减值准备、折旧、后续支出、处置程序等方面彰显的优越性,分析其中尚存的不足,并提出相应的改进建议,特别是关于已确认固定资产减值损失转回的核算方法。
The accouting of fixed assets has a significant effect. This paper mostly concludes the superority of the accouting methods of fixed assets which has been reformed in many respects such as conception, allowance for devaluation, depreciation, follow-up expenditure and procedure of disposal etc. ,and it offers the relevant suggestions after analysing the limitation of those methods,especially on the methods when the devaluation of fixed assets is recoverd.
出处
《皖西学院学报》
2006年第3期47-49,共3页
Journal of West Anhui University
关键词
固定资产
优越性
不足与改进
减值损失
fixed assets
superority
limitation and improvement
devaluation
