固定资产减值准备 Fixed assets depreciation reserves
- 第四部分说明了内部交易存货和固定资产减值准备的抵销问题。
The fourth section deals with the elimination of the impairment of internal transaction assets. - 企业在提取和转回固定资产减值准备时,其会计处理方法和税收法规规定存在较大差异。
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets. - 在会计核算中累计折旧与固定资产减值准备都是固定资产的减值,它们都核算固定资产价值的降低。
In accountancy calculation, accumulated depreciation and fixed assets decreases are all fixed assets decreases, and they are all calculation fixed assets value decreases.