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第一条为了建立、健全企业内部控制制度,规范企业资产损失财务管理行为,加强企业财务管理,根据《企业财务通则》的规定,制定本办法。第二条资产损失是指企业实际发生的各项资产的灭失,包括坏账损失、存货损失、固定资产及在建工程损失、担保损失、股权投资或者债权投资损失以及经营证券、期货、外汇交易损失等。第三条坏账损失是指企业确实不能收回的各种应收款项。企业坏账损失根据《财政部关于建立健全企业应收款项管理制度的通知》(财企[2002]513号)的规定确
Article 1 These Procedures are formulated in accordance with the provisions of the General Rules for Enterprise Finance in order to establish and improve the internal control system of enterprises, standardize the financial management of the loss of assets of enterprises, and strengthen the financial management of enterprises. Article 2 The loss of assets refers to the loss of each asset actually occurred in the enterprise, including losses of bad debts, losses of inventories, loss of fixed assets and construction in progress, loss of guarantee, loss of equity investment or debt investment and loss of trading securities, futures and foreign exchange transactions Wait. Article 3 Bad debt losses refers to all kinds of receivables that the enterprise can not recover. Bad debts losses According to the “Ministry of Finance on the establishment and improvement of corporate receivables management system notice” (Cai Qi [2002] No. 513) the provisions of the