1.
Considerations about the Tax Accounting Problems of the Fixed Assets Value Diminution Allowance and Depreciation;
对固定资产计提减值准备与计提折旧及涉税会计问题的思考
2.
Comparation of the Fixed Assets Decreases and Accumalated Depreciation;
固定资产减值准备与累计折旧的比较
3.
Discussion on the Relations between Devalued Preparation and Accumulated Depreciation of Fixed Asserts;
论固定资产减值准备与累计折旧的关系
4.
A Discussion of the Relationship Between Fixed Assets Depreciation Reserves and Accumulated Depreciation;
浅谈固定资产减值准备与累计折旧的关系
5.
Talking about the Relation between Reserve for Decrease in Value and Accumulated Depreciation of Fixed Assets;
浅议固定资产减值准备与累计折旧的关系
6.
Thought on Value Reduction Preparation of fixed Asset and Accounting Reconing Defference of Adding Depreciation;
对固定资产减值准备与累计折旧会计核算区别的思考
7.
Research on Long-lived Asset Impairment Withdrawing and Impairment Reversal;
长期资产减值准备计提与转回行为研究
8.
The Study on the Relations between Allowances for Assets Impairment and Conservatism;
计提资产减值准备与谨慎性的相关性研究分析
9.
The Influence of Drawing Decrement Provisions on the Profit and Income Tax;
计提减值准备对利润和所得税的影响
10.
Ponderations over Enterprises Drawing in Proportion of "Preparing for Depreciation of Assets;
对企业计提“资产减值准备”的思考
11.
Issues on present value measurement during calculating for reserve;
论资产减值准备计提中的现值计量问题
12.
A Consideration on Depreciation and Devaluation of Fixed Assets;
关于固定资产折旧和减值准备会计核算的几点思考
13.
Influence of Accrual of Provisions for Asset Impairment on Accounting Information;
计提资产减值准备对会计信息失真的影响
14.
Discussion the Accounting Profession Judgement fromAccruing Assets Devaluing Allowance;
从资产减值准备金的计提谈会计职业判断
15.
The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets.
固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。
16.
The Contradiction and Its Countermeasures on the Caution and Objectivity of Provisional Capital for Depreciation;
计提资产减值准备谨慎性与客观性的矛盾及对策
17.
Calculate And Collect Depreciation Charge Reasonably to Promote Mechanical Equipment Renewal;
合理计提折旧费 促进机械设备更新
18.
Research on Allocation Action of Assets Impairment of Listed Companies of A Shares;
A股上市公司资产减值准备计提行为研究