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实务中,公司董事会在资产负债表日后作出有关会计估计变更的事项相当普遍,由于这些变更涉及损益的金额往往较大,以致有关的会计处理备受关注,笔者拟以具体事例对此谈点浅见,仅是一家之言,与会计同仁们商榷。例:2005年2月24日,A上市公司第三届董事会第四次会议审议通过了《关于提高部分账龄段应收款项坏账准备提取比例》的议案,议案的具体内容是:在保持账龄1年以内按6%、账龄5年以上按100%计提坏账准备不变的情况下,从2004年1月1日起,提高账龄1-2年、2-3年和3-5年
In practice, the matters that the board of directors of the company made after the balance sheet date in respect of the changes in accounting estimates are quite common. Since these changes often involve large amounts of profits and losses, the relevant accounting treatment has drawn much attention. The author intends to discuss this point with concrete examples , Is only one of the words, to discuss with accounting colleagues. Example: On February 24, 2005, the Fourth Meeting of the Third Board of A Listed Companies reviewed and passed the Proposal on Improving the Withdrawal Ratio of Bad Debts Provisions for Accounts Receivable Part of Aging Age. The details of the bill are as follows: With an aging of 6% within 1 year and an aging of 5 years or above with a provision of 100%, the aging of 1 to 2 years, 2 to 3 years and 3 years will be increased from January 1, 2004 onwards -5 years