【摘要】 固定资产折旧和减值准备都是固定资产价值的减少 ,折旧是因固定资产的使用而转移的有形损耗那部分价值 ;减值准备是由于外部环境变化而导致的固定资产无形损耗那部分价值。本质上 ,计提折旧是成本、费用的分配过程 ,计提减值准备是一种资产的计价方法。因此 ,在计提固定资产折旧时 ,不应考虑已计提的减值准备更多还原

【Abstract】 The depreciation and allowance for depreciating value of fixed assets are all the deduction of fixed assets value.Depreciation is the value which is physical depletion of transfer for using fixed assets while allowance for declining of fixed assets caused by outside environment variety.In essence, recognized depreciation is allocation process of costs and expenses,recognized allowance is pricing method of assets.Consequently, we shouldn’t consider allowance while fixed assets depreciation is recognized.更多还原