问题已解决
固定資產(chǎn)的原值凈值賬面價(jià)值怎么區(qū)分理解



原值是指固定資產(chǎn)的初始入賬價(jià)值;凈值指固定資產(chǎn)原值減去計(jì)提累計(jì)折舊后的折余價(jià)值,即固定資產(chǎn)凈值=原值-累計(jì)折舊;賬面價(jià)值指固定資產(chǎn)原值扣除備抵科目后的余額,即賬面價(jià)值=原值-累計(jì)折舊-固定資產(chǎn)減值準(zhǔn)備
2023 05/03 15:29

固定資產(chǎn)的原值凈值賬面價(jià)值怎么區(qū)分理解