摘要
目前会计实务中存在着固定资产减值和折旧使用起来混淆不清的现象,笔者借剖析二者的关系之机提出一些建议,以澄清思想上对它们的认识,解决实务中的冲突。
Accounting practice have fixed assets person who reduce and depreciation use and stand up and obscure clear reality at present, I take the opportunity of analyzing the relation of the two and put forward some suggestions, in order to clarify the understanding of them on the thought, Solve the conflict in the practice.
出处
《哈尔滨商业大学学报（社会科学版）》
2003年第6期86-88,共3页
Journal of Harbin University of Commerce:Social Science Edition
