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我国新企业会计制度中要求企业应于期末或者至少年末,对各项资产进行检查,合理预计可能发生的资产减值损失计提减值准备。计提的减值准备是否属于费用?费用到底包括哪些内容?由于规范和完善费用的概念对会计的理论和实践都非常重要,因此,本文联系计提资产减值准备的问题重新探讨费用概念的完善。1.国外关于费用概念的发展费用作为一个流量的概念,它表现为企业资源的不利变化。1957年,美国会计学会名词委员会把费用与成本相联系,认为已耗的历史成本为费用,而未耗的历史成本为资产。严格地说,这不能称为费用的定义,而只是对费用概念的解释。1970年,美国会计原则委员会在发布的第4号说明书中,将费用正式定义为“因一企业改变其所有者权益的那些盈利活动中产生的资产减少或负债增加的总额,并且,其确认与计量遵循了公认的会计原则。”这一定义将费用与所有者权益相联系,可见,该概念中包括损失。
China’s new accounting system requires enterprises to be at the end of the period or at least the end of each asset check, a reasonable estimate of possible impairment losses for assets impairment. Whether the accrued impairment provisions belong to the expenses? What exactly does the expenses include? Because the concept of the norms and the consummation expenses are very important to the theory and practice of the accounting, therefore, this article relates to withdrawing the provision for impairment of assets to reexamine the concept of expense perfect. 1. The concept of cost of development abroad as a concept of traffic costs, which showed the adverse changes in corporate resources. In 1957, the American Accounting Association’s Noun affiliate linked costs to costs, argues that the historic costs that have been consumed are costs, and the historical costs not consumed are assets. Strictly speaking, this can not be called the definition of cost, but only an explanation of the concept of cost. In 1970, the U.S. Accounting Standards Board formally defined expense 4 as “the total amount of asset reduction or increase in liabilities that arises from those profit-making activities in which one firm changes its owner’s equity, and its confirmation And measurement follows generally accepted accounting principles. ”This definition relates expense to owner’s equity, so it can be seen that the concept includes loss.