浅谈固定资产减值准备与累计折旧地关系
摘 要
21世纪将是我国经济飞速发展地时期.我国对外开放、企业参与国际市场竞争,既是机遇也是挑战；科学技术地发展,新技术、新设备地引进将极大地促进我国企业地进步和发展,同时也给我国企业提出新地课题；如在会计核算中传统地计提折旧地方式已不适应市场经济地要求.因此,在新会计制度中规定了固定资产减值准备地核算内容.b5E2RGbCAP 固定资产减值准备与累计折旧是固定资产核算地重要组成部分.从资产负债表内容上看,“累计折旧”与“固定资产减值准备”都是固定资产地备抵工程,两者互为补充,共同反映固定资产账面价值地减少,使固定资产地确认和计量更加客观,体现了稳健性原则；同时两者之间有很强地关联性,体现为由固定资产原值扣减企业地累计折旧可以得到固定资产账面净值,再扣减固定资产减值准备,就可以得到固定资产账面价值.当计提了固定资产减值准备后,固定资产地折旧要以减值后地净值为基础进行调整.但也正是由于固定资产减值准备与折旧这些共同之处,所以导致实务操作中对两者地差别认识不清.为了在实务中能正确认识和把握固定资产工程,有必要对固定资产准备与累计折旧地关系进行分析研究,以求协调好这两个科目地会计核算.为此,在简述两者联系地同时,主要阐述两者地区别.p1EanqFDPw
关键词：固定资产,减值准备,累计折旧
ABSTRACT
The 21st century will be a period of rapid development of economy of our country. China's 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 enterprise's 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.
DXDiTa9E3d Fixed assets impairment and accumulated depreciation of fixed assets accounting is an important part. From balance sheet content on look, \and \
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 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 impairment of net after based adjustment.
RTCrpUDGiT But it is also because fixed assets impairment and depreciation these common, so cause real operation for the difference understanding unclear. In order to practice can correct understanding and grasping the fixed assets projects, it is necessary to prepare and accumulated depreciation of fixed assets are analyzed, the relationship between these two subject to harmonize the accounting. Therefore, in the meanwhile, the connection between paper mainly expounds the difference between the two.
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Key words：Fixed assets,The impairment provision, accumulated depreciation
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目 录
摘要0xHAQX74J0X ABSTRACT1LDAYtRyKfE 引 言4Zzz6ZB2Ltk 一、固定资产减值准备与累计折旧地含义及其核算方法5dvzfvkwMI1 <一）固定资产减值准备地含义及其核算方法5rqyn14ZNXI <二）累计折旧地含义及其核算方法6EmxvxOtOco 二、固定资产减值准备与累计折旧地关系7SixE2yXPq5 <一）两者地联系76ewMyirQFL <二）两者地区别7kavU42VRUs 三、固定资产减值准备与累计折旧对企业经营管理地影响12y6v3ALoS89 <一）纳税影响12M2ub6vSTnP <二）利润影响130YujCfmUCw <三）对实物地影响14eUts8ZQVRd <四）在不同情况下计提固定资产减值准备对累计折旧会计核算地影响15sQsAEJkW5T 结语15GMsIasNXkA 注释16TIrRGchYzg 参考文献167EqZcWLZNX 后记错误！未定义书签。lzq7IGf02E
引 言
为了适应社会主义市场经济地发展,进一步规范企业会计核算,财政部新颁布实施了《企业会计制度》,这项新制度对资产地定义作了调整,并将资产减值由四项<应收账款、短期投资、存货、长期投资）扩展到八项<增加了固定资产、在建工程、无形资产、委托贷款）,规范了资产减值准备地计提.该项改革措施提高了企业会计信息质量,同时进一步贯彻了“谨慎性”原则.不高计资产,不低估费用,以提高会计信息质量,保护所有者和债权人地利益.在计提地八项减值准备中,只有固定资产减值准备是与累计折旧共同作为固定资产地减项存在,两者互为补充,成为固定资产核算地重要组成部分,共同反映固定资产账面价值地减少.新制度一经颁布,对于资产减值地一系列讨论就会在会计界广泛展开,众说纷纭.zvpgeqJ1hk 同时计提资产减值准备是《企业会计制度》地一个突出特点,大部分地减值准备都是其对应资产地唯一减项,只有固定资产减值准备是与累计折旧共同作为固定资产地减项.使得在实践中地人们有地错误地认为,既然折旧已经是为了避免固定资产发生减值而计提地准备,那么再对固定资产提取减值准备就显得多了.
浅谈固定资产减值准备与累计折旧的关系
