资产减值会计几个理论与实务问题

Some Theoretical and Practical Issues in Asset Value-reduction in Accounting

资产计价和收益确定是会计核算的两个中心问题 ,而资产计价又决定着收益。其中资产是预期的未来经济利益 ,当企业资产的账面成本高于该资产预期的经济利益时 ,会计记录和反映这一笔资产减值损失是合理和恰当的 ,这就是资产减值的经济实质。

Asset-pricing and revenue defining are two key issues in accounting check.The paper discusses relations between them and points out economic essence of asset reduction.