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《企业会计制度》第五十一条规定:企业应当定期或者至少于每年年度终了,对各项资产进行全面检查,并根据谨慎性原则的要求,合理地预计各项资产可能发生的损失,对可能发生的各项资产损失计提资产减值准备。计提资产减值准备的资产包括短期投资、各项应收及预付款项、存货、长期投资、委托贷款、固定资产、在建工程和无形资产等八项资产。 计提资产减值准备是新制度在资产计价上的一大突破,对提高会计信息质量和加入WT0后增强企业国际竞争力等具有很强的现实意义。同样,对新华书店也将产生巨大影响。
Article 51 of the Accounting System for Business Enterprises stipulates that an enterprise shall carry out a comprehensive inspection of each asset periodically or at least at the end of each year and reasonably estimate the possible losses of each asset according to the requirements of the principle of prudence. Assets impairment losses may be accrued on the various asset losses that may occur. Assets provided for impairment of assets include short-term investments, various receivables and prepayments, inventories, long-term investments, entrusted loans, fixed assets, construction in progress and intangible assets. Provision for impairment of assets is a major breakthrough in the valuation of assets by the new system and has strong practical significance for improving the quality of accounting information and enhancing the international competitiveness of enterprises after joining WT0. Similarly, Xinhua Bookstore will have a huge impact.