论文部分内容阅读
《企业会计制度》从2001年1月1日起首先在股份有限公司执行,迄今已经一年多了。和以前的行业会计制度及原来的《股份有限公司会计制度》相比,新会计制度的一个重要特征就是要求企业在期末对资产进行计量时,要根据谨慎性原则的要求,合理地预计各项资产可能发生的损失,对可能发生的各项资产损失,按照资产的可变现净值或可收回金额低于其账面历史成本的差额,计提资产减值准备。可能计提的减值准备包括:短期投资跌价准备、委托贷款减值准备、坏账准备、存货跌价准备、长期投资减值准备、固定资产减值准备、无形资产减值准备和在建工程减值准备等8项。
The “Enterprise Accounting System” was first implemented in a joint stock limited company on January 1, 2001 and it has been more than a year since. Compared with the former industrial accounting system and the original “limited liability company accounting system”, an important feature of the new accounting system is that enterprises should be required to measure the assets at the end of the period according to the principle of prudence, and to reasonably expect that Assets impairment loss may be accrued for any possible loss of assets according to the difference between the net realizable value of the assets or the recoverable amount less than the historical cost of the book. Impairment allowances that may be accrued include: provision for impairment of short-term investments, provision for impairment of entrusted loans, provision for bad debts, provision for diminution in value of inventories, provision for impairment of long-term investments, provision for impairment of fixed assets, provision for impairment of intangible assets and impairment of construction in progress Preparation of 8 items.