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按照《企业会计制度》的规定,从2001年1月1日起所有股份有限公司都应当提取固定资产减值准备,并采用追溯调整法进行会计处理。那么,在编制合并会计报表时,母公司和纳入合并范围的所属子公司之间以及子公司相互之间发生固定资产交易抵销事项时,其相应的固定资产减值准备应当如何处理呢?笔者对此作一探讨: 一、固定资产减值准备抵销时涉及的三个“价值” 1、可收回价值(AV),即期末固定资产的内在价值,是指固定资产的可销售净额与预计未来现金流量现值的孰高值。
According to the “Accounting System for Business Enterprises”, all the joint stock limited companies shall withdraw the depreciation reserves for fixed assets as of January 1, 2001 and apply the retrospective adjustment method for accounting treatment. So, in the preparation of consolidated financial statements, the parent company and its subsidiaries included in the scope of the merger and the subsidiary occurred between the offset transactions of fixed assets, the corresponding fixed assets impairment should be how to deal with it? To explore this: First, the three “value ” involved in offsetting the impairment of fixed assets 1, the recoverable value (AV), that is, the intrinsic value of fixed assets at the end, refers to the net sales of fixed assets The higher of the amount and the present value of estimated future cash flows.