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資產(chǎn)減值會計問題研究,2.58萬字18頁摘 要2000年12月29日，財政部正式頒布了《企業(yè)會計制度》，這項新制度對資產(chǎn)的定義作了調(diào)整，并將資產(chǎn)減值由四項擴展到八項，規(guī)范了資產(chǎn)減值準(zhǔn)備的計提。該項改革措施提高了企業(yè)會計信息質(zhì)量，同時進(jìn)一步貫徹了“謹(jǐn)慎性”原則。新制度一經(jīng)頒布，對于資產(chǎn)減值的一系列討論就在會計界廣泛展開，眾...
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此文檔由會員 杜麗 發(fā)布
資產(chǎn)減值會計問題研究
2.58萬字 18頁
摘 要
2000年12月29日，財政部正式頒布了《企業(yè)會計制度》，這項新制度對資產(chǎn)的定義作了調(diào)整，并將資產(chǎn)減值由四項擴展到八項，規(guī)范了資產(chǎn)減值準(zhǔn)備的計提。該項改革措施提高了企業(yè)會計信息質(zhì)量，同時進(jìn)一步貫徹了“謹(jǐn)慎性”原則。新制度一經(jīng)頒布，對于資產(chǎn)減值的一系列討論就在會計界廣泛展開，眾說紛紜。目前我國還沒有統(tǒng)一的資產(chǎn)減值會計準(zhǔn)則，對各項資產(chǎn)減值的規(guī)定散見于各個獨立的具體會計準(zhǔn)則之中，對于很多具體問題沒有詳細(xì)統(tǒng)一的規(guī)定。固定資產(chǎn)減值準(zhǔn)備是期末根據(jù)帳面價值和可回收金額之差來確定余額的，是對購置固定資產(chǎn)后某期期末的一種估計，相對客觀，值得推廣。本題依據(jù)國家會計準(zhǔn)則，對資產(chǎn)減值準(zhǔn)備進(jìn)行深入分析，對資產(chǎn)減值準(zhǔn)備的應(yīng)用和推廣具有重大意義。本文圍繞資產(chǎn)減值處理中存在的問題及應(yīng)對措施展開討論。依據(jù)國家會計準(zhǔn)則，對資產(chǎn)減值準(zhǔn)備進(jìn)行深入分析，對資產(chǎn)減值準(zhǔn)備的推廣和正確應(yīng)用具有重大意義。
關(guān)鍵字：企業(yè)會計制度，謹(jǐn)慎性原則，資產(chǎn)減值，會計處理，稅務(wù)處理，發(fā)展方向
the declined value of asset accountant questions research
ABSTRACT
Financial Accounting System was issued by Chinese Financial Department on December 29, 2000 and has been spread widely since January 1, 2001. The new system reviews the concept of Asset, expands the range of assets which should be shown on account of the declined value from four items to eight ones. This treatment is based upon the accounting principle of conservation and will improve the accounting information.
Once the new system was issued, there are so many discussions over this section of asset in accounting field. The following is to discuss the keys to some questions of the declined value of asset.
At present our country does not have the unification property depreciation accountant the criterion, sees here and there to each property depreciation stipulation in each independent concrete accountant in the criterion, regarding very many concrete questions not detailed unification stipulation. The fixed asset depreciation preparation is and may recycle difference of definite remaining sum the amount according to the book value, is after purchases the fixed asset some successive end one estimate, is relatively objective, is worth promoting. The main subject rests on national accountant the criterion, prepares to the property depreciation to carry on the thorough analysis, has the great significance to the property depreciation preparation application and the promotion. This article revolves the question which in property depreciation processing exists and should to the measure launch the discussion. Based on national accountant the criterion, prepares to the property depreciation to carry on the thorough analysis, has the great significance to the property depreciation preparation promotion and the correct application.
KEY WORDS: Financial accounting system，The accounting principle of conservation ，The declined value of asset，Accountant processes，The tax affairs process，Development direction
目 錄
前 言
第一章：資產(chǎn)減值設(shè)立的理論依據(jù)
§1.1 謹(jǐn)慎性原則的要求
§1.2會計目標(biāo)的要求
§1.3對歷史成本計量缺陷的修正
第二章：資產(chǎn)減值的會計處理
§2.1資產(chǎn)減值計提的會計處理
§2.1.1 資產(chǎn)減值準(zhǔn)備的基本特征
§2.1.2 資產(chǎn)減值準(zhǔn)備的計提
§2.2 資產(chǎn)減值轉(zhuǎn)回的會計處理
§2.2.1 資產(chǎn)原價為固定值時
§2.2.2 資產(chǎn)原價為估計值時
§2.3 資產(chǎn)減值準(zhǔn)備在會計處理上的特點
§2.3.1 都要計入當(dāng)期損益抵減經(jīng)營成果
§2.3.2 計提減值準(zhǔn)備具有單向性
§2.3.3 減值回轉(zhuǎn)的有限性
§2.3.4 計提減值準(zhǔn)備的比較標(biāo)準(zhǔn)是資產(chǎn)的賬面余額
第三章：資產(chǎn)減值的稅務(wù)處理
§3.1 資產(chǎn)減值的稅務(wù)調(diào)整
§3.1.1 理論說明
§3.1.2 舉例說明
§3.2 對企業(yè)稅前利潤和應(yīng)稅所得額影響較大的四項減值準(zhǔn)備
§3.2.1 無形資產(chǎn)減值準(zhǔn)備
§3.2.2 固定資產(chǎn)減值準(zhǔn)備
§3.2.3 應(yīng)收款項壞賬準(zhǔn)備
§3.2.4 長期投資減值準(zhǔn)備
第四章：實例探析——資產(chǎn)減值對會計數(shù)據(jù)的影響
§4.1 粉飾會計報表的主要項目
§4.1.1 壞賬準(zhǔn)備
§4.1.2 短期投資減值準(zhǔn)備
§4.1.3 長期投資減值準(zhǔn)備
§4.1.4 存貨跌價準(zhǔn)備
§4.2 實例探析
§4.2.1 利用資產(chǎn)減值準(zhǔn)備增加企業(yè)利潤
§4.2.2 利用資產(chǎn)減值準(zhǔn)備減少企業(yè)利潤
第五章：我國資產(chǎn)減值的發(fā)展方向
§5.1 資產(chǎn)減值計提目前所面對的問題
§5.1.1 適用范圍的有限性
§5.1.2 規(guī)范內(nèi)容的局限性
§5.1.3 概念內(nèi)涵欠靈活性
§5.1.4 信息的可靠性不高
§5.2 國外資產(chǎn)減值方面的啟示
§5.2.1 確認(rèn)標(biāo)準(zhǔn)詳細(xì)化
§5.2.2 計量指導(dǎo)規(guī)范化
§5.2.3 披露要求具體化
§5.3 目前問題的根本解決方法
§5.3.1 強化資產(chǎn)減值會計的統(tǒng)一性和明晰性
§5.3.2 強化資產(chǎn)減值準(zhǔn)備的獨立審計
結(jié) 論
參考文獻(xiàn)
致 謝
參考文獻(xiàn)
1．企業(yè)會計準(zhǔn)則——固定資產(chǎn)
2．國際會計準(zhǔn)則第36號：資產(chǎn)減值
3．張雙蘭，梁雯.生產(chǎn)用固定資產(chǎn)折舊方法變更的追溯調(diào)整.財會研究
4．董心田.資產(chǎn)減值準(zhǔn)備及其會計實務(wù).財會研究
5．張瀟.資產(chǎn)減值準(zhǔn)備問題及對策.財務(wù)與會計
6．丁一琳.固定資產(chǎn)減值準(zhǔn)備與固定資產(chǎn)折舊的關(guān)系及會計處理.會計研究
2.58萬字 18頁
摘 要
2000年12月29日，財政部正式頒布了《企業(yè)會計制度》，這項新制度對資產(chǎn)的定義作了調(diào)整，并將資產(chǎn)減值由四項擴展到八項，規(guī)范了資產(chǎn)減值準(zhǔn)備的計提。該項改革措施提高了企業(yè)會計信息質(zhì)量，同時進(jìn)一步貫徹了“謹(jǐn)慎性”原則。新制度一經(jīng)頒布，對于資產(chǎn)減值的一系列討論就在會計界廣泛展開，眾說紛紜。目前我國還沒有統(tǒng)一的資產(chǎn)減值會計準(zhǔn)則，對各項資產(chǎn)減值的規(guī)定散見于各個獨立的具體會計準(zhǔn)則之中，對于很多具體問題沒有詳細(xì)統(tǒng)一的規(guī)定。固定資產(chǎn)減值準(zhǔn)備是期末根據(jù)帳面價值和可回收金額之差來確定余額的，是對購置固定資產(chǎn)后某期期末的一種估計，相對客觀，值得推廣。本題依據(jù)國家會計準(zhǔn)則，對資產(chǎn)減值準(zhǔn)備進(jìn)行深入分析，對資產(chǎn)減值準(zhǔn)備的應(yīng)用和推廣具有重大意義。本文圍繞資產(chǎn)減值處理中存在的問題及應(yīng)對措施展開討論。依據(jù)國家會計準(zhǔn)則，對資產(chǎn)減值準(zhǔn)備進(jìn)行深入分析，對資產(chǎn)減值準(zhǔn)備的推廣和正確應(yīng)用具有重大意義。
關(guān)鍵字：企業(yè)會計制度，謹(jǐn)慎性原則，資產(chǎn)減值，會計處理，稅務(wù)處理，發(fā)展方向
the declined value of asset accountant questions research
ABSTRACT
Financial Accounting System was issued by Chinese Financial Department on December 29, 2000 and has been spread widely since January 1, 2001. The new system reviews the concept of Asset, expands the range of assets which should be shown on account of the declined value from four items to eight ones. This treatment is based upon the accounting principle of conservation and will improve the accounting information.
Once the new system was issued, there are so many discussions over this section of asset in accounting field. The following is to discuss the keys to some questions of the declined value of asset.
At present our country does not have the unification property depreciation accountant the criterion, sees here and there to each property depreciation stipulation in each independent concrete accountant in the criterion, regarding very many concrete questions not detailed unification stipulation. The fixed asset depreciation preparation is and may recycle difference of definite remaining sum the amount according to the book value, is after purchases the fixed asset some successive end one estimate, is relatively objective, is worth promoting. The main subject rests on national accountant the criterion, prepares to the property depreciation to carry on the thorough analysis, has the great significance to the property depreciation preparation application and the promotion. This article revolves the question which in property depreciation processing exists and should to the measure launch the discussion. Based on national accountant the criterion, prepares to the property depreciation to carry on the thorough analysis, has the great significance to the property depreciation preparation promotion and the correct application.
KEY WORDS: Financial accounting system，The accounting principle of conservation ，The declined value of asset，Accountant processes，The tax affairs process，Development direction
目 錄
前 言
第一章：資產(chǎn)減值設(shè)立的理論依據(jù)
§1.1 謹(jǐn)慎性原則的要求
§1.2會計目標(biāo)的要求
§1.3對歷史成本計量缺陷的修正
第二章：資產(chǎn)減值的會計處理
§2.1資產(chǎn)減值計提的會計處理
§2.1.1 資產(chǎn)減值準(zhǔn)備的基本特征
§2.1.2 資產(chǎn)減值準(zhǔn)備的計提
§2.2 資產(chǎn)減值轉(zhuǎn)回的會計處理
§2.2.1 資產(chǎn)原價為固定值時
§2.2.2 資產(chǎn)原價為估計值時
§2.3 資產(chǎn)減值準(zhǔn)備在會計處理上的特點
§2.3.1 都要計入當(dāng)期損益抵減經(jīng)營成果
§2.3.2 計提減值準(zhǔn)備具有單向性
§2.3.3 減值回轉(zhuǎn)的有限性
§2.3.4 計提減值準(zhǔn)備的比較標(biāo)準(zhǔn)是資產(chǎn)的賬面余額
第三章：資產(chǎn)減值的稅務(wù)處理
§3.1 資產(chǎn)減值的稅務(wù)調(diào)整
§3.1.1 理論說明
§3.1.2 舉例說明
§3.2 對企業(yè)稅前利潤和應(yīng)稅所得額影響較大的四項減值準(zhǔn)備
§3.2.1 無形資產(chǎn)減值準(zhǔn)備
§3.2.2 固定資產(chǎn)減值準(zhǔn)備
§3.2.3 應(yīng)收款項壞賬準(zhǔn)備
§3.2.4 長期投資減值準(zhǔn)備
第四章：實例探析——資產(chǎn)減值對會計數(shù)據(jù)的影響
§4.1 粉飾會計報表的主要項目
§4.1.1 壞賬準(zhǔn)備
§4.1.2 短期投資減值準(zhǔn)備
§4.1.3 長期投資減值準(zhǔn)備
§4.1.4 存貨跌價準(zhǔn)備
§4.2 實例探析
§4.2.1 利用資產(chǎn)減值準(zhǔn)備增加企業(yè)利潤
§4.2.2 利用資產(chǎn)減值準(zhǔn)備減少企業(yè)利潤
第五章：我國資產(chǎn)減值的發(fā)展方向
§5.1 資產(chǎn)減值計提目前所面對的問題
§5.1.1 適用范圍的有限性
§5.1.2 規(guī)范內(nèi)容的局限性
§5.1.3 概念內(nèi)涵欠靈活性
§5.1.4 信息的可靠性不高
§5.2 國外資產(chǎn)減值方面的啟示
§5.2.1 確認(rèn)標(biāo)準(zhǔn)詳細(xì)化
§5.2.2 計量指導(dǎo)規(guī)范化
§5.2.3 披露要求具體化
§5.3 目前問題的根本解決方法
§5.3.1 強化資產(chǎn)減值會計的統(tǒng)一性和明晰性
§5.3.2 強化資產(chǎn)減值準(zhǔn)備的獨立審計
結(jié) 論
參考文獻(xiàn)
致 謝
參考文獻(xiàn)
1．企業(yè)會計準(zhǔn)則——固定資產(chǎn)
2．國際會計準(zhǔn)則第36號：資產(chǎn)減值
3．張雙蘭，梁雯.生產(chǎn)用固定資產(chǎn)折舊方法變更的追溯調(diào)整.財會研究
4．董心田.資產(chǎn)減值準(zhǔn)備及其會計實務(wù).財會研究
5．張瀟.資產(chǎn)減值準(zhǔn)備問題及對策.財務(wù)與會計
6．丁一琳.固定資產(chǎn)減值準(zhǔn)備與固定資產(chǎn)折舊的關(guān)系及會計處理.會計研究
