00017-浅谈固定资产减值准备与累计折旧的关系

浅谈固定资产减值准备与累计折旧的关系

摘 要

21世纪将是我国经济飞速发展的时期。我国对外开放、企业参与国际市场竞争,既是机遇也是挑战；科学技术的发展，新技术、新设备的引进将极大地促进我国企业的进步和发展，同时也给我国企业提出新的课题；如在会计核算中传统的计提折旧的方式已不适应市场经济的要求。因此，在新会计制度中规定了固定资产减值准备的核算内容。

固定资产减值准备与累计折旧是固定资产核算的重要组成部分。从资产负债表内容上看，“累计折旧”与“固定资产减值准备”都是固定资产的备抵项目，两者互为补充，共同反映固定资产账面价值的减少，使固定资产的确认和计量更加客观，体现了稳健性原则；同时两者之间有很强的关联性，体现为由固定资产原值扣减企业的累计折旧可以得到固定资产账面净值，再扣减固定资产减值准备，就可以得到固定资产账面价值。当计提了固定资产减值准备后,固定资产的折旧要以减值后的净值为基础进行调整。但也正是由于固定资产减值准备与折旧这些共同之处，所以导致实务操作中对两者的差别认识不清。为了在实务中能正确认识和把握固定资产项目，有必要对固定资产准备与累计折旧的关系进行分析研究，以求协调好这两个科目的会计核算。为此,在简述两者联系的同时,主要阐述两者的区别。

关键词：固定资产，减值准备,累计折旧

ABSTRACT

The 21st century will be a period of rapid development of economy of our country. China's foreign open and enterprises to participate in the international market competition, is not only an opportunity but also a great challenge, The development of science and technology, new technology, new equipment introduce will greatly promote our country enterprise's progress and development, but also to the our country enterprise forward new themes, As in the accounting in traditional

depreciation way can meet the requirement of market economy. Therefore, in the new accounting system provided for in fixed assets impairment of accounting content.

Fixed assets impairment and accumulated depreciation of fixed assets accounting is an important part. From balance sheet content on look, \and \

complementary, and common reflect fixed assets book value reduction, fixed assets that make the recognition and measurement of a more objective, reflected the prudence principle; At the same time between has strong connection, reflect on

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grounds of the original value of fixed assets deduct enterprise can be accumulated depreciation of fixed assets, then deduct the net book value of fixed assets impairment, can get the book value of the fixed assets. When the provision for impairment of fixed assets, the depreciation of fixed assets to the impairment of net after based adjustment.

But it is also because fixed assets impairment and depreciation these common, so cause real operation for the difference understanding unclear. In order to practice can correct understanding and grasping the fixed assets projects, it is necessary to prepare and accumulated depreciation of fixed assets are analyzed, the relationship between these two subject to harmonize the accounting. Therefore, in the meanwhile, the connection between paper mainly expounds the difference between the two.

Key words：Fixed assets，The impairment provision, accumulated depreciation

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目 录

摘 要 ......................................................................................................... 0 ABSTRACT ................................................................................................ 1 引 言 ........................................................................................................... 4 一、固定资产减值准备与累计折旧的含义及其核算方法 .................... 5 （一）固定资产减值准备的含义及其核算方法 .............................. 5 （二）累计折旧的含义及其核算方法 .............................................. 5 二、固定资产减值准备与累计折旧的关系 ............................................ 7 （一）两者的联系 .............................................................................. 7 （二）两者的区别 .............................................................................. 7 三、固定资产减值准备与累计折旧对企业经营管理的影响 ............................ 12 （一）纳税影响 ................................................................................ 12

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