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2004年5月,财政部下发了《关于执行〈企业会计制度〉和相关会计准则问题解答(四)》,其中对已经计提减值准备的固定资产,在以后期间价值得以恢复时的会计处理做了相关规定。虽然字数不多,但相继出现了“账面价值”、“账面净值”、“可回收金额”等概念,不容易理解。为此,本文结合实践,针对固定资产减值准备转回业务,介绍一种简单的处理方法并举例说明,供广大同仁参考。
In May 2004, the Ministry of Finance issued the “Questions on the Implementation of the Accounting System for Business Enterprises and Relevant Accounting Standards (Ⅳ)”, in which the accounting treatment for the fixed assets whose provisions for impairment have been withdrawn in the future shall be resumed Made the relevant regulations Although the number of words is small, concepts such as “book value”, “net book value” and “recoverable amount” appear one after another and are not easy to understand. To this end, this paper combines practice, for fixed assets impairment back into business, introduce a simple method of processing and an example for the general colleagues for reference.