| 彭平锋.资产减值准备的思考[J].,2002,3(2):35-37 |
| 资产减值准备的思考 |
| The Thought for Property''''s Reduction |
| 修订日期：2002-03-18 |
| DOI： |
| 中文关键词: 资产减值准备,目标,要素,原则,制度及实务 |
| English Keywords:preparation for property's reduction,objective,factors,principle,system and practical work |
| Fund Project: |
| PEN Ping-feng |
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| 摘要点击次数: 1524 |
| 全文下载次数: 1 |
| 中文摘要: |
| 《企业会计制度》的实施 ,对规范会计核算工作 ,提高会计信息质量具有积极的意义。尤其是资产减值会计的运用引起了人们更多的关注 ,其中涉及一些基本理论与实务问题需要我们认真的探讨与思考。 |
| English Summary: |
| The implement ation of enterprise accounting system plays a positive role in standardizing the work of accounting check and improving the quality of accounting information especially.Its application arouses people's more attention.Some basic theories and practical problems need to be inquired into and thought over. |
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