资产减值准备金政策浅析  

Analysis of the Policy of Assets Devaluing Reserve

作　　者：陈桂珍[1] 刘坚[1] 王慧[1] 

机构地区：[1]河北科技师范学院社科部,河北秦皇岛066004

出　　处：《唐山师范学院学报》2004年第2期105-106,共2页Journal of Tangshan Normal University

摘　　要：在系统阐述资产减值准备金的种类、计提方法、账务报表处理的同时,介绍了资产减值准备金对所得税的影响及处理要求,为《企业会计制度》的全面实施提供参考。This article emphasizes particularly on introducing the influence and disposal of the Assets Devaluing Reserve on income tax, expatiates simultaneously the sorts of assets devaluing reserve, the methods of calculation and the disposal of account and report. It provides many valuable points of view for the full-scale implement of 《Institution of Enterprise Accounting》.

关 键 词：资产减值准备金 计提方法 账务处理 税务处理 《企业会计制度》 

分 类 号：F275.2[经济管理—企业管理] F231[经济管理—国民经济]