问题已解决
固定資產(chǎn)減值準(zhǔn)備如何確定減值金額?
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你好,根據(jù)未來現(xiàn)金流量現(xiàn)值和可變現(xiàn)凈值孰高確定
2022 03/20 23:53
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2022 03/21 00:24
根據(jù)上述原則確定可收回金額,然后用可收回金額和賬面價(jià)值去比較
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2022 03/21 00:25
其可收回金額低于賬面價(jià)值的,企業(yè)應(yīng)當(dāng)將該固定資產(chǎn)的賬面價(jià)值減記至可收回金額,減記的金額確認(rèn)為減值損失,計(jì)入當(dāng)期損益,同時(shí)計(jì)提相應(yīng)的資產(chǎn)減值準(zhǔn)備。
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