固定资产减值准备与累计折旧科目都是固定资产科目核算的备抵科目,是固定资产价值计量的工具,也是固定资产核算的重要组成部分。二者有许多相似之处,因而在实务操作中有许多模糊的认识。这里主要通过其科目性质、核算范围、计提方法、纳税影响等方面,浅议二者之间存在的差异。 Fixed assets depreciation reserves and accumulated depreciation subjects are subjects of fixed assets receivable accounts, is a tool for measuring the value of fixed assets, but also an important part of fixed assets accounting. There are many similarities between the two, so there are many vague awareness in the practical operation. Here mainly through the nature of its subjects, the scope of accounting, accrual methods, the impact of tax and other aspects, the differences between the two.