论文部分内容阅读
根据新《企业会计准则第8号——资产减值》与原《企业会计制度》的比较得出:新准则限定了资产包括单项资产和资产组,规定资产组是指企业可以认定的最小资产组合;新准则引入了总部资产的概念。通过判断固定资产在会计期末是否存在减值的迹象;确定固定资产期末的可收回金额;计算确定固定资产期末的账面价值;确定本期固定资产应计提减值准备的金额;账务处理等步骤判断资产是否减值以及减值多少。
According to the comparison between the new Accounting Standard for Business Enterprises No. 8 - Impairment of Assets and the original Accounting System for Business, the new standard defines that assets include individual assets and asset groups, and that the asset group refers to the smallest asset that an enterprise can determine The new guidelines introduce the concept of headquarters assets. Determine the recoverable amount of the fixed assets at the end of the period; Determine the book value of the fixed assets at the end of the period; Determine the amount of the fixed assets should be accrued for impairment; Accounting treatment, etc. Steps to determine whether the assets impairment and how much impairment.