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本文将从资产减值的理论基础入手,分析公司企业计提资产减值的现状和存在的问题,提出建议,希望使资产减值会计能够被正确合理的运用。
This article starts with the theoretical basis of assets impairment, analyzes the status quo and existing problems of corporate assets impairment, and puts forward suggestions in the hope that the assets impairment accounting can be correctly and reasonably used.