【摘要】 财政部相继发布的《企业会计制度》、《企业会计准则》构建了新的企业会计准则体系,给企业会计核算带来一系列的重大变化,也使企业的固定资产核查方法发生了重大改变。针对新企业会计准则实施中的固定资产减值核查方法进行了理论探讨,论述了固定资产减值核查方法的适用条件和范围,并对固定资产减值核查中的重点问题进行了具体分析,给出了相应的建议。更多还原

【Abstract】 The new system of the rule of corporation-accountant has been composed of System of Corporation-Accountant and Rule of Corporation Accountant which has issued by Ministry of Finance one after the other,they bring a series of momentous transformation of the method for check of corporation accountant and the method for fixed assets devalue check in the process of the new rule of corporation assets check has changed a lot correspondingly. This paper discusses the accountant carrying into execution in theory and dissertates the using condition and bound,analyzes the important problems in process of fixed assets devalue check and brings forward corresponding advices.更多还原