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資產(chǎn)減值損失這個(gè)科目核算哪些方面的經(jīng)濟(jì)業(yè)務(wù)?
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張艷老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,省會(huì)計(jì)領(lǐng)軍人才,中級(jí)會(huì)計(jì)師,中級(jí)經(jīng)濟(jì)師
資產(chǎn)減值損失是指因資產(chǎn)的賬面價(jià)值高于其可收回金額而造成的損失。現(xiàn)在這個(gè)科目,核算除了應(yīng)收賬款、其他應(yīng)收款之外的資產(chǎn)減除損失。
2019 05/29 09:55
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2019 05/29 11:05
固定資產(chǎn)、無(wú)形資產(chǎn)的減值都在這個(gè)科目核算是嗎?
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2019 05/29 13:51
是的,固定資產(chǎn)、無(wú)形資產(chǎn)的減值都是在資產(chǎn)減值損失科目核算的。
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