谈对投资提取减值准备的会计处理

Accounting Calculation about Depreciation Preparation for Investment

按成本与市价孰低的原则计提短期投资跌价准备以及短期跌价准备的冲回,出售短期投资时短期跌价准备的会计处理;有市价和无市价的长期投资是否计提减值准备的判断以及如何计提长期投资减值准备、长期投资减值准备的冲回和出售长期投资时长期投资减值准备的会计处理。

Calculate and put forward preparation for price reduction of shot - term investment and its accounting balance according to lowest cost or price ; The accounting calculation about preparation for short - term reduction when the short - term investment is sold . The judgement of whether to calculate and put forward preparation for depreciation of priced or unpriced long - term investment ; Calculate and put forward preparation for deprication of long - term investment and its accounting balance ; the accounting calculation about preparation for depreciation of long - term investment when the long - term investment is sold .