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一、前言在市场经济中生存的企业面临着激烈的市场竞争,企业的经营风险也不可忽视地存在着。为此,国际会计准则与市场经济发达的西方各国的会计准则和我国的会计准则中都包含了谨慎性原则。该原则要求会计核算要合理地核算可能发生的费用或损失,并予以入帐。准备金即为体现这一会计原则的道具。日本企业在竞争激烈的国际市场上取得了稳定的发展,日本的企业会计制度对日本企业的发展起了较好的支持作用。日本企业会计制度中的准备金的种类很多,使用范围广,为提高日本企业承受经营风险的能力,改善日本企业的财务状况起了有益的作用。本文着重介绍日本企业提取准备金的情况,以期它能为我国的企业提供值得参考的经验。二、准备金及其设置条件准备金是为了正确地计算期间损益而产生的。按收入与费用配比原则和谨慎性原则,应该是与本期收入相对应的费用或损失,即使它本期还没有具体发生,但它在未来发生的可能性很高,并且其发生的原因是本期决算日以前事项所引起的。这时,若其发生的金额能合理地估算,就必须将该估算的费用或损失计入本期,并同时将该数额预提记入准备金。
I. Introduction Enterprises that survive in a market economy are faced with fierce market competition and their business risks can not be neglected. Therefore, both the international accounting standards and the developed market economy have adopted the principle of prudence in their accounting standards in our country and in our country’s accounting standards. The principle requires that accounting should be reasonable accounting of possible costs or losses, and be recorded. Reserve is the embodiment of this accounting principle of props. Japanese enterprises have made steady progress in the highly competitive international market, and Japanese corporate accounting system has played a good supporting role in the development of Japanese enterprises. There are many kinds of reserves in Japan’s accounting system for business use and a wide range of uses. This has played a useful role in improving the ability of Japanese enterprises to withstand operational risks and improving the financial position of Japanese enterprises. This article focuses on the situation of Japanese companies withdrawing their reserves in the hope that it will provide our companies with valuable experience. Second, the reserves and set conditions The provision for the correct calculation of profit and loss generated during the period. The principle of proportionality and prudence in terms of income and expenses should be a fee or a loss corresponding to current income, even though it has not yet happened in the current period, but it is highly probable that it will occur in the future and its causes This is the end of the current issue caused by the matter. At this time, if the amount incurred can be reasonably estimated, the estimated cost or loss must be included in the current period and the amount should be accrued to the reserve at the same time.