论文部分内容阅读
铁路运输业在建工程发生减值的情形十分复杂,具体而言:(1)预计在未来3年内不会重新开工的在建工程;(2)所建项目无论在性能上,还是在技术上已经落后,并且给企业带来的经济利益具有很大的不确定性,这是从在建工程的内在经济实质上作出评价;(3)其他足以证明在建工程已经发生减值的情形。那么,铁路运输企业在建工程如何提取减值准备呢? 首先,判断在建工程是否发生了减值。判断在建工程是否发生了减值,根据《企业会计制度》的规定,这个参照标准是可收回金额,即该资产的出售净价与预期从该资产的持有和到期处置中形成
The situation of railway construction in progress depreciation is very complex, in particular: (1) construction in progress that is not expected to restart in the next three years; (2) construction of the project, whether in terms of performance or technology Is already outdated and gives great economic uncertainty to the enterprise. This is an assessment of the intrinsic economic performance of the construction in progress; (3) Any other circumstances that can prove that the construction in progress has been impaired. Then, how to extract the depreciation reserves for the construction in progress of the railway transport enterprises? First of all, judge whether the construction in progress has been impaired. According to “Enterprise Accounting System”, this reference standard is the recoverable amount, that is, the net selling price of the asset is expected to be formed from the holding and maturing of the asset