| 浅谈资产类会计准则的变化对企业利润的影响 |
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| 引用本文： | 郝福锦.浅谈资产类会计准则的变化对企业利润的影响[J].常州轻工职业技术学院学报,2007(3). |
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| 作者姓名： | 郝福锦 |
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| 作者单位： | 江苏常州轻工职业技术学院 江苏常州213164 |
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| 摘 要： | 企业的目标是实现利润最大化,而新的会计准则的颁布和实施,将最终影响着企业利润的变化,本文主要从存货准则、资产减值准备、无形资产和固定资产折旧这四个方面分析了新旧会计准则的变化对利润的影响,笔者仅仅起抛砖引玉的作用,希望与会计同仁共同研究和探讨。
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| 关 键 词： | 资产 新旧会计准则 变化 利润影响 |
Study on Influence of Different Accounting Standards in Assets upon Enterprise Profits |
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| Authors: | Hao Fu-jin |
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| Institution: | Changzhou Institute of Light Industry technology Changzhou Jiangsu 213164 |
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| Abstract: | The target of enterprise is to have the best of the bargain,but the publishing and implementing of new accounting standard will have some real influence over enterprise profits.The writer mainly analyzes the change and influence because of the later and former accounting standards from four aspects including existing stock standard,preparation of assets devalue,intangible assets and depreciation of fixed assets.The writer wants to cast a brick to attract jade,in the hope of stimulating more colleagues to be engaged on the research together. |
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| Keywords: | assets the later and former accounting standards change influence on profit |
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