资产减值准备核算与利润操纵分析

Analysis on Preparatory Accounting for Assets Depreciation and Profits Manipulation

简介了资产增值准备的8个项目,逐一分析了企业对该8项减值准备进行核算及其利用8次减值准备进行利润操纵的作法主要有:除垢法、做大盈余法、收益平衡法、做小盈余法等。

This paper outlines the eight items in assets appreciation preparation,and analyzes the methods used by enterprises to carry out preparatory accouting for the assets depreciation of the eight items one by one and to manipulate profits by making use of the eight times of preparation for depreciation:the method of scaling;the method of profiting by making larger;the method of balancing returns,the method of profiting by making smaller,etc.