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为规范改制后出版企业会计核算工作,提高会计信息质量,财政部要求自2015年1月1日起,中央文化企业及其各级子企业均应执行《企业会计准则》。根据新准则要求,资产负债表日,企业需对各类资产计提减值准备。《新闻出版业会计核算办法》中曾明确了纸质出版物计提减值准备的具体标准和要求,但因在实务操作中存在较多问题及一定难度,因此多数企业在转制以前并准确计提甚至未计提。本文结合出版企业现状及笔者所在单位的实际,从期末库存图书码洋确认、出版物版龄划分这两方面影响因素入手,综合分析出版企业在执行《企业会计准则》后计提存货跌价准备实务中存在的操作难点,并提出应对措施。
In order to standardize accounting work of publishing enterprises after restructuring and improve the quality of accounting information, the Ministry of Finance requires that since January 1, 2015, the central cultural enterprises and their sub-enterprises at all levels should implement the Accounting Standards for Business Enterprises. According to the requirements of the new standard, on the balance sheet date, the enterprise needs to make provision for impairment on all kinds of assets. “Press and Publication Accounting Methods” has identified the specific provisions and requirements of paper-based provision for impairment, but because of practical problems in the operation and some difficulties, so most companies before the conversion and accurate accounting Even without mentioning. Based on the actuality of the publishing enterprises and the actual situation of the author’s unit, this paper starts with the confirmation of the end of the inventory books and the influence of these two aspects on the division of the publication into the ages of the publishing houses. The paper analyzes the preparation of the inventory falling price reserves after the implementation of the “Accounting Standards for Business Enterprises” There are operational difficulties, and propose countermeasures.