检查固定资产处理单，确保部门主管已批准并附上详细的支持性文件如：照片，工程部或计算机信息的意见等。
Check Fixed Asset Disposal Forms to ensure approval from Division Heads with detail supporting documents. e. g. : photographs, technical opinions from Engineering, it etc.
固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。
The fixed asset is one of the most important assets in the enterprise. The accounting treatment of book value under the new accounting system still need to be improved.
本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。
The effect of accounting methods on business income tax was discussed from permanent assets and stock in trade .
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.
从两个方面分析了建筑企业中现行固定资产财务处理中存在的不足，提出了一些浅显的见解。
This article analyzes two defects about the fixed assets accounting of building enterprises, and suggests some shallow opinions in order to draw some wiser views.
固定资产改良支出在会计处理和税务处理方面有较大差异。
There are many differences between accountant's dealing and tax's dealing of the fixed assets' improving outlay.
固定资产的帐务处理：包括登记、处置、计提折旧等。
The accounting work on the fixed assets: registration, disposal, depreciation etc.
针对新的固定资产减值准备准则，本文提出了它的变化之处，并对新准则的会计处理进行了举例分析。
Based on the principles of the impairment of fixed assets, the thesis points out some changes and analyzes the accounting of the new principles with examples.
《固定资产准则》与《企业所得税税前扣除办法》对固定资产减值的处理存在较大差异。
There are many differences in the handing of the fixed assets reducing value between "fixed assets Standard" and "the Deducting Means before Tax of Enterprises Income Tax".
现行会计制度对固定资产的处理方法是：固定资产修理费用，计入当期成本、费用。
An usual way one handles the fixed capital according to the present accounting system is that repairs cost on fixed capital is counted in the same period of cost and expenses.
现行会计制度对固定资产的处理方法是：固定资产修理费用，计入当期成本、费用。
An usual way one handles the fixed capital according to the present accounting system is that repairs cost on fixed capital is counted in the same period of cost and expenses.
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