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1.发生固定资产减值及其对折旧与所得税影响的会计处理《固定资产》准则规定,企业应当于期末对固定资产进行检查,如果固定资产的可收回金额低于其账面价值,企业应当按可收回金额低于账面价值的差额计提固定资产减值准备,并计入当期损益。已计提减值准备的固定资产,应当按该固定资产的账面价值以及尚可使用寿命重新计算,确定折旧率和折旧额。因固定资产减值准备而调整固定资产折旧额时,对此前已计提的累计折旧不作调整。例1 甲公司2001年12月25日购置了一台设备,价值为1,300万元(含增值税进项税额)。在考虑相关因素的基础上,公司预计该设备使用寿命为
1. Impairment of Fixed Assets and Accounting for Impacts on Depreciation and Income Tax The “Fixed Assets” standard stipulates that an enterprise shall inspect fixed assets at the end of the period. If the recoverable amount of a fixed asset is less than its book value, the enterprise shall press the The difference between the recoverable amount and the book value shall be accrued for impairment of fixed assets and shall be included in the current profits and losses. Where a fixed asset has been provided for impairment, it shall be recalculated according to the carrying amount of the fixed asset and the remaining useful life of the fixed asset to determine the depreciation rate and the depreciation amount. When depreciation of fixed assets is adjusted due to the impairment of fixed assets, the accumulated depreciation previously withdrawn shall not be adjusted. Example 1 Company A purchased a piece of equipment on December 25, 2001, with a value of RMB 13 million (including VAT input VAT). Taking into account the relevant factors, the company expects the service life of the equipment