“八项准备”的核算分析

A Brief Analysis on accountant expression of 'the Eight Preparation'

《企业会计制度》中对非货币性资产均允许计提减值准备 ,本文对计提减值准备的合理性、会计核算及其存在的问题进行了分析 ,并提出了改进办法。

Enterprise accountant system” permits calculating decrease value preparation to non-currency assets,This paper makes an analysis on the reasonability,accountant expression and problems of calculating value preparation. The paper also provides some amending methods.