| 资产减值准备的计提与分析 |
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| 引用本文： | 李晓慧.资产减值准备的计提与分析[J].科技情报开发与经济,2004,14(10):157-158. |
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| 作者姓名： | 李晓慧 |
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| 作者单位： | 江苏省常州市天宁区疾病预防控制中心 |
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| 摘 要： | 就我国现行会计制度规定的应计提的八大资产减值准备(存货跌价准备、坏账准备、短期投资跌价准备、长期投资减值准备、固定资产减值准备、无形资产减值准备、在建工程减值准备、委托贷款减值准备)的内容、适用范围和具体操作程序等进行了分析和探讨。
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| 关 键 词： | 资产减值准备 计提 会计制度 |
| 文章编号： | 1005-6033(2004)10-0157-02 |
| 修稿时间： | 2004年6月11日 |
On the Draw of and Analysis on the Assets Decrement Provisions |
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| LI Xiao-hui.On the Draw of and Analysis on the Assets Decrement Provisions[J].Sci-Tech Information Development & Economy,2004,14(10):157-158. |
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| Authors: | LI Xiao-hui |
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| Institution: | LI Xiao-hui |
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| Abstract: | This paper analyzes on and probes into the contents, applicability , and concrete operating program, etc. of eight assets decrement provisions (inven tory declination provision, bad debt provision, short-time investment declinati on provision, long-term investment decrement provision, fixed assets decrement provision, invisible assets decrement provision, engineering under construction decrement provision, trust loan decrement provision) that should be drawn accord ing to the regulations of existing accounting system of China. |
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| Keywords: | assets decrement provisions draw accounting system |
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