2) detailed schedule of reduced-value of fixed assets
固定资产减值明细表
1.
There are two reform methods,the one is to increase the fixed assets reduced-value items and the dead fund reversal item,even shown them in the balance sheet or in its notes;the other is only to increase attached-balance of the balance sheet-detailed schedule of reduced-value of fixed assets,no additional account headings.
改革方法有两种,一是增加固定资产减值科目和固定基金转回科目,并将此二项目在资产负债表或其附注中列示;二是只增加资产负债表的附表—固定资产减值明细表,不增设会计科目。
3) assets depreciation preparation
资产减值准备
1.
This paper expounds the important significance of the system of assets depreciation preparation, analyzes on the influence of the assets depreciation preparation on enterprise s accounting data, and probes into the problem of how to put an end to drawing up false accounts by using the assets depreciation preparation in enterprises.
阐述了资产减值准备制度的重要意义,分析了计提资产减值准备对企业会计数据的影响,并就如何杜绝企业利用计提资产减值准备造假的问题进行了探讨。
2.
This paper compares the current Enterprise Accounting System and new Enterprise Accounting System in terms of predrawing of assets depreciation preparation,reversion and its effect,etc.
通过对现行《企业会计制度》与新《企业会计准则》就资产减值准备计提、转回及所带来的影响等方面进行比较,介绍了各自的优点和不足。
4) allowances for assets impairment
资产减值准备
1.
The Empirical Research on Making Use of Allowances for Assets Impairment to Operate Profit;
利用资产减值准备操纵盈余的实证研究
2.
In light of the universal phenomenon of information distortion in current securities business, this paper expounds the impetus for "big bath" caused by the allowances for assets impairment.
当前证券市场普遍存在着信息失真现象,而资产减值准备对"洗大澡"现象有一定地推动作用,为此在会计准则的相关基础上就计提资产减值准备对会计数据的影响作了深入探讨。
5) Impairment of Assets
资产减值准备
1.
On Impairment of Assets from the Perspective of New Accounting Standards;
新会计准则下资产减值准备存在的问题及对策
6) allowance for assets impairment
资产减值准备
1.
Firstly, the article talks about the changes of the enterprise accounting system and the back of the allowance for assets impairment.
本文首先阐述了我国有关计提资产减值准备的会计制度的变更,分析了资产减值损失的转回问题,接着指出了资产减值会计处理的难点及其中存在的问题,并针对这些问题提出了相关建议。
补充资料：待处理固定资产损失
企业在清查财产过程中发现的列支范围尚不明确或责任尚不明确的各种固定资产毁损或盘亏。在资产负债表中作为长期资产项目。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条