财政部《关于执行(企业会计制度)和相关会计准则有关问题解答(四)》(财会[2004]3号,以下简称《解答四》), 对转回固定资产减值准备的会计处理作了规定。针对该规定提出的固定资产减值损失转回的金额计算方法和会计处理规定,作者提出不同看法,供同行们讨论和研究时参考。 Ministry of Finance, “on the implementation of (Accounting System for Business Enterprises) and related accounting standards related questions (4)” (Cai Kuai [2004] No. 3, hereinafter referred to as the “answer to four”), accounting for the reversal of impairment of fixed assets Provisions. In view of the calculation of the amount of fixed assets impairment losses and the accounting treatment requirements proposed by the regulation, the authors put forward different opinions for their colleagues to discuss and study for reference.