| 资产减值准备的计提及其影响 |
| |
| 引用本文： | 胡著伟.资产减值准备的计提及其影响[J].商丘师范学院学报,2002,18(3):65-66,71. |
| |
| 作者姓名： | 胡著伟 |
| |
| 作者单位： | 河南财经学院,会计系,河南,郑州,450002 |
| |
| 摘 要： | 新企业会计制度规定了企业应计提的八项资产减值准备。这八项减值准备存在共同点,即在资产发生减值及损失实现前,估价减值的损失及减值的金额。但其计提标准、计提方法及会计处理存在差异。在会计上这种做法叫备抵法。这样,可以使得估计的由于资产减值而形成的损失或费用与当期企业取得的收入相配比,而且资产负债表中的有关资产项目列报的金额更准确、真实,会计信息的质量和有用性得以提高。会计信息的使用者根据真实的会计信息才能作出更好的或稳健的预测和决策。
|
| 关 键 词： | 资产减值准备 会计信息 所得税 会计处理 影响 |
| 文章编号： | 1008-2662(2002)03-0065-02 |
The Estimation of Reserves for Devaluation of Assets and Its Effects |
| |
| HU Zhu-wei.The Estimation of Reserves for Devaluation of Assets and Its Effects[J].Journal of Shangqiu Teachers College,2002,18(3):65-66,71. |
| |
| Authors: | HU Zhu-wei |
| |
| Abstract: | The Accounting Regulation for Business Enterprises"has required that business enterprises should estimate eight items of reserves for devaluation of assets. The 8 items of reserves have something in common, that is, to evaluate the shrinkage of assets and the losses before they occur. But it counts standard of proposing, counts and propose method and accountant to deal with difference. In accounting this method is called allowance method. By doing so, a firm can match the estimated expenses and losses for the shrinkage of assets against the revenue that the firm has earned during the same accounting period. In addition, the amounts shown on the balance sheet for these assets will be reflected more accurately and truly, and it can upgrade quality or usefulness of the accounting information. The users of the accounting information will do better and will be more conservative when they make prediction and decision according to the true information. |
| |
| Keywords: | asset reserve reserves for devaluation of assets accounting information income tax |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
