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2009年02 期
| 標題 |
| 鐵路運輸企業(yè)計提資產減值(跌價)準備的難點及對策(31 卷) |
| 英文標題 |
| Problems and Countermeasures of Accrual of Provision for Railway Assets Impairment |
| 摘要 |
| 闡述鐵路運輸企業(yè)合理計提資產減值（跌價）準備的必要性，分析目前鐵路運輸企業(yè)計提資產減值（跌價）準備工作中存在的問題和難點。指出為確保資產減值準備計提過程的規(guī)范性，應建立健全各項工作制度，遵循實質重于形式原則、重要性原則、客觀性原則等計提原則，使鐵路運輸企 |
| 作者 |
| 新聞作者:楊 毅 |
| 關鍵字 |
