| 八项资产减值准备会计核算的比较 |
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| 引用本文： | 张宗民,郭西宁.八项资产减值准备会计核算的比较[J].杨凌职业技术学院学报,2004,3(2):14-16. |
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| 作者姓名： | 张宗民 郭西宁 |
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| 作者单位： | 杨凌职业技术学院,陕西,杨凌,712100 |
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| 摘 要： | 《企业会计制度》规定,企业应当合理地计提各项资产减值准备,并且将原来的四项准备增加到八项,虽说在《企业会计制度》及其指南中对其内容有详细讲解,但学起来仍有较大的困难,笔者将八项资产减值准备之核算予以比较,以求学习达到事半功倍之目的。
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| 关 键 词： | 资产减值准备 会计核算 《企业会计制度》 账务处理 坏账费用 存货跌价损失 短期投资跌价损失 委托贷款 |
| 文章编号： | 1671-9131(2004)02-0014-03 |
Comparison of Accounting Checking among Eight Items of Value-decrease Preparations of Assets |
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| ZHANG Zong-min,GUO Xi-ning.Comparison of Accounting Checking among Eight Items of Value-decrease Preparations of Assets[J].Journal of Yangling Vocational & Technical College,2004,3(2):14-16. |
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| Authors: | ZHANG Zong-min GUO Xi-ning |
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| Abstract: | According to "Accounting System of Enterprise", enterprises are acquired to reasonably check and remit all items of value-decrease preparations of assets and former four items of assets decrease preparations have been expanded to eight."Accounting System of Enterprise"and its guidance book gave detailed explanation of the content, however, the system is still hard to learn.So the paper compared the accounting of the eight items of value-decrease preparations of assets to help learners yield twice the results with half the efforts in learning of the accounting system. |
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| Keywords: | assets value-decrease preparations accounting comparison |
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