文档介绍：浅析固定资产减值准备与累计折旧关系摘要:《企业会计制度》(2001) 的一个突出的特点是在原有四项减值准备的基础上,按照谨慎性原则, 结合国际惯例,新增了包括计提固定资产减值准备在内的四项减值准备。大部分的减值准备是其对应资产的唯一减项,只有固定资产减值准备是与累计折旧共同作为固定资产的减项的,它们共同反映固定资产的现时价值。为了在实务中能正确核算和反映固定资产项目,有必要对固定资产减值准备与累计折旧的关系进行分析研究,以求协调好这两个科目的会计核算。本文在简述两者联系的同时,主要阐述了两者之间的区别以及在实务中两者的会计核算关系。 Abstract : An outstanding characteristic of" accounting system of the enterprise" (2 001) ison the basis of having reducing value of four items that is prepared originally, acco rding to the prudent principle, combine the international practice, newly-increased four ite ms of reducing value including that count and withdraw the reducing value of fixed assets to prepare are prepared. It is the only minus item of its corresponding assets that most reduc ing value are prepared, only the reducing value of fixed assets is prepared and accumulated depreciation mon as minus item of the fixed assets, they reflect the current value of the fixed assets together. In order to can check and calculate and reflect the project of th e fixed assets correctly in the practice, it is necessary to prepare the relation with accum ulated depreciation to analyse and research to the reducing value of fixed assets, the accou ntant in order to coordinate these two subjects checks and calculates. This text while sketc hing the two connection , explain difference between the two and accountant of the two check and calculate the relation amon