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我国于2001年颁布的《企业会计准则》规定,企业应当定期或者至少于每年年度终了,对各项资产进行检查,合理预计资产可能发生的损失,对资产可能发生的损失计提资产减值准备。已确认损失的资产价值又得以恢复时,应在原已确认的资产损失的数额内予以转回。在现行会计制度下,由于会计准则对减值计提的具体情况界定的不明晰,在计提具体内容上没有明确的计算程序,因此留给企业很大的选择空间。资产减值准备
The Accounting Standards for Business Enterprises promulgated in China in 2001 stipulate that enterprises should inspect each asset on a regular basis or at least at the end of each year to reasonably estimate the possible loss of assets and make provision for asset impairment for the possible loss of assets . When it is confirmed that the value of the lost assets is restored, it should be reversed within the amount of the asset losses previously recognized. Under the current accounting system, as the accounting standards for the specific circumstances of the provision for impairment is not defined, there is no clear calculation of the specific content of the calculation process, leaving the enterprise a lot of choice. Impairment of assets