摘要
财政部颁布的《企业会计制度》将资产减值由四项扩展到八项。该项改革措施在会计界引发了一系列关于资产减值的讨论。本文首先阐述了我国有关计提资产减值准备的会计制度的变更,分析了资产减值损失的转回问题,接着指出了资产减值会计处理的难点及其中存在的问题,并针对这些问题提出了相关建议。
Allowance for assets impairment has been increased from four items to eight according to Enterprise Accounting System decreed by Ministry of Finance. This results to a series of debates in accounting field. Firstly, the article talks about the changes of the enterprise accounting system and the back of the allowance for assets impairment. Then,the article points out the difficulties and problems of processing the allowance for assets impairment. Finally,the article put forward some suggestions in terms of the difficulties and problems.
出处
《黑龙江对外经贸》
2005年第12期83-84,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
资产减值准备
转回
利润操纵
现金产出单元
allowance for assets impairment
back
manipulating profit
cash generating unit
