谈企业计提“八项准备”的几个问题

Talking about Some Key Issues of Drawing “Eight-kind Reserves” for Enterprises

计提“八项资产减值准备”是会计谨慎性原则的突出表现,企业各项资产如发生减值,应当提取相应的减值准备,使资产更符合其定义的要求。“减值准备”计提的正确与否,直接关系到企业利润的高低、资产的多少和所有者权益的变化,会计人员应正确处理。

Drawing 'Eight-kind reserves' properly stands out the precautious principle of corporations. Once the value of different categories of assets decreases, corresponding 'value-reducing reserves' should be picked up to meet the definition of assets. Whether the 'value-reducing reserves' is accurately picked up or not, will have immediate impacts on the number of profit and assets of corporation, and so does as the change of equity. Accountants should take it seriously and properly.