7浅谈固定资产减值准备与累计折旧的关系.docxVIP

浅谈固定财产减值准备与累计折旧的关系 摘 要 世纪将是我国经济飞快发展的期间。我国对外开放、公司参加国际市场竞争 ,既是机会也是挑战；科学技术的发展，新技术、新设施的引进将极大地促使我国公司的进步和发展，同时也给我国公司提出新的课题；如在会计核算中传统的计提折旧的方式已不适应市场经济的要求。所以，在新会计制度中规定了固定财产减值准备的核算内容。 固定财产减值准备与累计折旧是固定财产核算的重要构成部分。从财产欠债表内容上看，“累计折旧”与“固定财产减值准备”都是固定财产的备抵工程，二者互为增补，共同反应固定财产账面价值的减少，使固定财产确实认和计量更为客观，表现了稳重性原则；同时二者之间有很强的关系性，表现为由固定财产原值扣减公司的累计折旧能够获得固定财产账面净值，再扣减固定资 产减值准备，就能够获得固定财产账面价值。当计提了固定财产减值准备后 ,固定财产的折旧要以减值后的净值为基础进行调整。但也正是因为固定财产减值 准备与折旧这些共同之处，所以致使实务操作中对二者的差异认识不清。为了在实务中能正确认识和掌握固定财产工程，有必需对固定财产准备与累计折旧 的关系进行剖析研究，以求协调好这两个科目的会计核算。为此 ,在简述二者联系的同时 ,主要论述二者的差异。 重点词： 固定财产，减值准备 , 累计折旧 ABSTRACT The 21st century will be a period of rapid development of economy of our country. Chinas foreign open and enterprises to participate in the international market competition, is not only an opportunity but also a great challenge, The development of science and technology, new technology, new equipment introduce will greatly promote our country enterprises progress and development, but also to the our country enterprise forward new themes, As in the accounting in traditional depreciation way can meet the requirement of market economy. Therefore, in the new accounting system provided for in fixed assets impairment of accounting content. Fixed assets impairment and accumulated depreciation of fixed assets accounting is an important part. From balance sheet content on look, accumulated depreciation and fixed assets impairment are fixed assets allowances project, both complementary, and common reflect fixed assets book value reduction, fixed assets that make the recognition and measurement of a more objective, reflected the prudence principle。 At the same time between has strong connection, reflect on 1/19 grounds of the original value of fixed assets deduct enterprise can be accumulated depreciation of fixed assets, then deduct the net book value of fixed assets impairment, can get the book value of the fixed assets. When the provision for impairment of fixed assets, the depreciation of fixed assets to the impair