计提减值

关于固定资产计提减值准备若干问题探讨

Discussion on Some Problems of Reduced - value Allowance for Fixed Assets

因此，应借鉴国际会计准则，统一计量模式，规范资产计提减值准备后的使用及处置的会计处理方法。

So we should draw lessons from international Assets criterion , unify the mode , Standardize the use and treatment method .

财政部于1999年前后发布了关于对四项资产计提减值准备的规定，2000年将计提范围扩大到八项资产。

In1999 , Treasury Department released the regulation supplement and accounting rule for allocating asset depreciation reserved on4 investments . in2000 , it expanded to8 investments .

本文就固定资产计提减值准备同税法间的差异进行分析，旨在指导企业如何正确核算所得税。

This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law , aiming at guiding enterprises to compute income tax correctly .

基于稳健原则，我国于1992年开始实施资产减值政策，继首次尝试对存货和应收账款计提减值准备之后，财政部多次修订了资产减值的相关规定。

Based on sound principles , our policy of asset impairment was introduced in 1992 , the Ministry of Finance repeatedly revised the relevant provisions of impairment of assets following the first attempt to the impairment of inventory and accounts receivable .

结果表明，公司正向计提减值准备率越高以及在亏损年度，被注册会计师出具非标准无保留意见的概率越大，但在盈利年度没有显著相关性。

The results indicate that higher ratio of forward promoted assets write-downs preparation and that in loss year , the more probability of CPA presenting the non-standard and clean opinion , but in the profitable years , there is no remarkable relevance .

那么，创业板上市公司是否利用资产减值进行盈余管理？创业板上市公司在计提资产减值中存在哪些动机？这是本文要探讨的重点内容。

So , GEM companies using asset impairment whether earnings management ?

谈计提资产减值准备的利与弊

On Advantages and Disadvantages of Summing and Drawing Asset Reducing Value Preparation

阐述计提资产减值准备应遵循的原则和程序；

Illustrated principles and process to follow for the preparation ;

计提资产减值准备的理论基础是谨慎性原则。

The theoretic basis of provisional capital depreciation is the principle of caution .

论石油企业计提资产减值准备的难点及解决途径

Amortization of Impaired Assets in China 's Oil Enterprises : Difficulties and Approaches

计提资产减值准备之我见

My Opinions on the Reserve for Abatement of Assets

中国亏损上市公司计提资产减值损失的实证研究

Empirical Research on Allowances for Assets Impairment of Loss Listed Companies in China

企业计提资产减值准备金所面临的问题及其对策

Problems and Countermeasures for Enterprise Assets Devaluation

浅析企业计提资产减值准备

Value decrease account preparations of enterprise

早在20世纪80年代，美国企业就开始计提资产减值准备。

As early as the 1980s , American enterprises have begun to make allowance for assets impairment .

正确计提资产减值准备，对于真实反映企业资产实际价值有重要意义。

The correct allowance for assets depreciation reserves is significant to reflect the real value of enterprise assets .

第三部分主要介绍了亏损上市公司计提资产减值准备的动机及原因。

The third part introduces a loss provision for asset impairment of listed companies and the reasons for the motivation .

上市公司计提资产减值准备对其配股融资影响的实证研究

An Empirical Study on the Effect of Allowance for Depreciation of Asset Value on Share Allotment Financing of Listed Company

具有夸大亏损动机的上市公司会在亏损年度大幅度计提资产减值准备，进行资产减值转回的概率较小。

The losses of listed companies will be motivated by a loss of a substantial provision for an annual asset impairment .

未来在研究时可以延长研究数据，对创业板上市公司计提资产减值准备的动机还需要进一步跟踪调查。

The future study can extend the research data , to GEM companies plan assets impairment motive need further tracking survey .

全面分析了我国企业在计提资产减值准备中存在的问题及其成因，并有针对性地提出了解决这些问题的对策建议。

Problem and cause of the allowance for assets depreciation reserves in China enterprises are analyzed . And some countermeasures are put forward .

浅谈新旧制度固定资产折旧与减值处理比较企业计提资产减值准备金所面临的问题及其对策

Comparison between Depreciation of Fixed Assets and Decrease in Value before and after Validation of New Accounting System Problems and Countermeasures for Enterprise Assets Devaluation

然而，计提资产减值准备在一定程度上被上市公司利用，成为其粉饰财务状况、规避监管、进行经营业绩操纵的工具。

However , depreciation to a certain extent been used by listed companies , become its tool in whitewashed finance , regulatory and operating results manipulation .

研究了资产减值理论基础及核心，并对计提资产减值准备动机进行分析，这为实证研究做准备。

Studies the theoretical basis and the core asset impairment , and for those assets impairment motives were analyzed , and it to prepare for empirical research .

正常来讲，企业为了合理规避风险，提高自身会计信息的可靠性，可以合理的计提资产减值准备。

Under normal circumstances , some enterprises in order to avoid the risk and improve the reliability of their accounting information , they can be reasonable provision for asset impairment .

制度《企业会计制度》颁布以后，计提资产减值准备的内容颇受关注。

After the new Accounting System For Business Enterprises was issued in2000 , the provision that enterprise should make provision for impairment losses on impaired assets has attracted much attention .

但是计提资产减值准备的不当操作，不仅会影响会计信息的可靠性，而且也会成为个别企业调节利润的手段。

But the unsuitable operation of summing and drawing asset reducing value preparation can not only affect the reliability of accounting information , but also become the means of individual enterprise regulating profit .

最后结论是：上市公司计提资产减值准备在一定程度上受资产负债率，流动比率，上市年限，公司总资产的对数的影响。

Final conclusion is : to some extent , the calculating of depreciation provision of the listed companies is effected by asset debt ratio , current ratio , the years of the listed companies and company size .

新资产减值会计准则的变化中，其中大部分长期资产一经计提资产减值不得转回的规定，在很大程度上遏制了企业的盈余管理行为。

The changes in the new accounting standard for impairment of assets is that most long-term assets are not reversed the provision for asset impairment provisions , it is largely curbed the earnings management behavior of enterprises .