In essence, the fixed assets' depreciation and value diminution allowance are two different problems.
固定资产折旧和减值准备本质上是两类不同性质的问题。
The book value of the fixed assets can't excess the net book value of the fixed assets determined through the calculation in the case of no consideration about the factors of the value diminution.
固定资产的账面价值不得超过不考虑减值因素情况下计算确定的固定资产账面净值。
The book value of the fixed assets can't excess the net book value of the fixed assets determined through the calculation in the case of no consideration about the factors of the value diminution.
固定资产的账面价值不得超过不考虑减值因素情况下计算确定的固定资产账面净值。
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