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3、固定资产减值因固定资产发生损坏、技术陈旧或其他经济原因,导致其可收回金额低于账面价值的,则表明该项固定资产的价值发生了减损。按照《企业会计制度》规定,应当将固定资产价值减损的部分计提减值准备,才不会在资产负债表上虚夸固定资产的价值。可收回金额是指资产的销售净价与预期从该资产的持续使用和使用寿命结束时的处置中形成的预计未来现金流量的现值两者之中的较高者。其中,销售净价是指资产的销售价格减去所发生的资产处置费用后的余额。固定资产是否发生减值,可以根据以下一项或若干项迹象进行判断:(1)资产的市价在当期大幅下跌,其跌幅大大高于因时间推移或正常使用而引起的下跌;(2)技术、市场、经济或法律等企业经营环境,或是资产的营销市场,在当期发生或在近期发生重大变化,对企业产生负面影响;
3. Impairment of Fixed Assets Impairment of fixed assets, outdated technology or other economic causes resulting in a recoverable amount lower than their carrying value indicates that the value of the fixed asset has been impaired. According to the “Accounting System for Business Enterprises,” the part of devaluation of fixed assets should be made provision for impairment, and the value of fixed assets will not be exaggerated on the balance sheet. Recoverable amount is the higher of the net sales price of an asset and the present value of expected future cash flows expected to arise from the continued use of the asset and disposal at the end of its useful life. Among them, the net sales price refers to the sales price of the assets minus the assets disposal expenses incurred. Whether fixed assets are impaired can be judged based on one or more of the following indications: (1) the market price of assets dropped sharply in the current period, which is significantly lower than the decline caused by the passage of time or normal use; (2) technology , Business environment such as market, economy or law, or the marketing market of assets, which have a significant change in the current period or in the near future, have a negative impact on the enterprise;