固定资产减值准备与累计折旧都是固定资产的抵减项目，它们共同反映着固定资产的现时价值。
Both fixed assets decrease reserve an accumulated depreciation are the items of fixed assets decreases and reflect the present value of fixed assets.
正确计提资产减值准备，对于真实反映企业资产实际价值有重要意义。
The correct allowance for assets depreciation reserves is significant to reflect the real value of enterprise assets.
从固定资产计提减值准备的必要性出发，对固定资产的减值问题作出一定探讨。
The paper probes into the necessity of impairment of fixed assets, and the issue of allowance for impairment in the value of fixed assets.
应用推荐