固定资产损失

待处理固定资产损失

Loss on disposal fixed assets losses in suspense

固定资产减值损失转回的会计初探

Initial Study on Impairment Loss of Fixed Assets Back to the Accounting

同时建议税务部门对固定资产减值损失酌情给予部分税收优惠政策。

Meanwhile , the tax department should carry out the preferential policy to lessen the loss caused by fixed assets write-down .

固定资产减值损失的确认和计量上过多地依赖于折旧会计理论，致使固定资产折旧会计理论陷于一种两难的困境。

The recognition and measurement of the fixed assets depends more on the depreciation accounting theory , which leads it to a dilemma .

固定资产处理净损失

Loss on Disposal of Plant Assets

介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。

Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing , fixed asset depreciation , business of bad debt loss and asset decrement .

第四章是固定资产减值应用的相关问题研究，主要分析了固定资产减值损失转回问题，固定资产减值和累计折旧关系问题以及有关总部资产减值的相关问题。

Chapter IV is a research on the issues related to application of fixed asset impairment , focuses primarily on the issue reversal of impairment losses of fixed assets , the relation of fixed assets accumulated depreciation and impairment and the asset group impairment .