企业固定资产减值准备  

Analysis on Fixed Assets Depreciation Reserves for Enterprises

作　　者：穆晓宏 何巍[2] 

机构地区：[1]包钢职工教育培训中心,内蒙古包头014010 [2]内蒙古包钢钢联股份有限公司无缝钢管厂,内蒙古包头014010

出　　处：《包钢科技》2009年第6期85-87,共3页Science & Technology of Baotou Steel

摘　　要：文章针对固定资产减值准备对企业和公司所得税的影响而导致利润的变动进行分析,提出了完善固定资产减值准备的建议和对策。In the article, profit change caused by the influences on income tax of enterprises and companies with fixed assets depreciation reserves is analyzed, as well as suggestion and countermeasures on consummating fixed assets depreciation reserves are put forward.

关 键 词：固定减值准备 所得税 利润 

分 类 号：F275[经济管理—企业管理]