计提资产减值准备

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

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 .

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 .

企业计提资产减值准备，旨在提高企业资产的质量，增强会计信息的可靠性。由于会计信息的不对称，资产减值准备计提政策往往不能落到实处。

Assets devaluation preparation getting of the enterprise aims at improving assets quality of the enterprise , boosting up the reliability of accounting information because of the asymmetry of accounting information , assets devaluation preparation getting policy often can 't come true .

上市公司计提固定资产减值准备问题分析

An Analysis of Provision for Impairment on Fixed Assets : Evidence from China 's Listed Companies

转回资产减值准备（计提的资产减值准备为负数）降低了上市公司的会计盈余的谨慎性。

Switching back the allowance for assets impairment in financial reporting has decreased the conservatism in earnings .

新会计准则的实施，使得过去已经计提的资产减值准备无法转回，无疑将在一定程度上抑制盈余管理的行为。

The implementation of new accounting standards has made the past impairment losses on assets cannot turn back .

本文简要分析了固定资产折旧的实质及局限性，提出计提固定资产减值准备的必要性以及在对固定资产计提减值准备时要处理的2个关系。

The article briefly illustrates the essential and limits of fixed assets depreciation , and gives the necessity of preparations on accrued fixed assets depreciation and two interactive relations to be treated .

《企业会计制度》颁布实施以来，对企业改制发起设立股份有限公司，依法进行资产评估和报表审计过程中，会计师普遍简单以评估师的评估减值数据作为计提固定资产减值准备的依据。

Since the issue of the Accounting System for Business Enterprises , the auditors often use the valuation depreciation as the fix assets depreciation preparation in the legal valuation and auditing for enterprises ' reorganization .

计提的各项资产减值准备累计金额。

The accumulative amount of provision for the impairment of each asset ;

上市公司计提八项资产减值准备对会计信息可靠性的保证程度不容乐观。

The reliability of accounting information about reserve for eight items of asset impairments is not optimistic .

“企业会计制度”的重要内容之一是计提八项资产减值准备，它直接影响会计报告。

One of its important contents is property value decrease preparation , which directly affects accounting report .

该部分以创业板上市的127家企业所计提的各个资产减值准备的具体项目为研究样本，针对计提资产减值准备的动机提出相关假设并进行实证研究。

This part of the GEM listing 127 enterprise assets impairment provision of each specific projects as research samples , according to assets impairment provision of motivation puts forward relevant assumption and empirical research .