浅析资产减值准备

Simply Analyse the Assets Cutting Value to Prepard

资产减值是指在谨慎性原则下,资产可能发生的损失。计提资产减值准备可以提高资产的质量,使资产能够真实地反映企业未来获取经济利益的能力。新《企业合计制度》在资产减值准备的计提时间、资产期末计价的模式和计提减值准备后资产的使用及处理等方面没有作出明确具体的规定。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。

The assets cutting value refers to under the prudent principle, losses that the assets may take place. The assets cutting value plans to improve the quality of the assets and it enables the assets to reflect trully enterprises obtain the ability of the economic benefits in the future. The new system has not made the clear and concrete regulation in such aspects as its use and treatment. So we should draw lessons from international Assets criterion, unify the mode,Standardize the use and treatment method.