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gu ding zi chan zhe jiu yu xiang guan zhang biao she ji
Pages: 59-60
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  固定资产折旧固定资产减值准备增值税核算;
Abstract: 本文通过对计提减值准备固定资产的折旧额和折旧率计算公式等的分析,发现其账务处理有值得改进之处,认为现行增值税条例下应按进项税额是否已抵扣分别设置固定资产明细账户,相应地分别计提折旧,固定资产卡片应增加"已提减值准备额"、"进项税额抵扣额"等栏目。
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