【摘要】 本文针对《企业会计准则———固定资产》中的固定资产减值转回业务的核算规定,就固定资产减值转回的经济内容与计量公式进行分析探讨,以求固定资产减值转回的核算规定在经济内容的表述上准确化与规范化,在计量公式的设计上明晰化与科学化。更多还原

【Abstract】 This article is coined at the assessing regulation of reversing fixed assets devaluation in《enterprise accounting criterion--fixed assets》.And it also studies the economic content and measurement formula of reversing fixed assets devaluation so that to make the expression of its economic content accurate and normal,the design of its measurement formula clear and scientific.更多还原