“短期投资跌价准备”的核算原则特色和实务

The Principle Characteristics and Practical Accounts of the Preparation of Short Investment Going Down in Price

“短期投资跌价准备”科目的增设体现了小企业会计核算原则的特色,使得会计要素确认、计量方面更务实和更贴切地表达了会计修订性惯例的要求。在帐务处理上,从新旧帐目的衔接过渡、运用成本与市价孰低法计提跌价准备采用三种方法处理会计实务、到处置短期投资时,如何结转已计提的短期投资跌价准备等方面凸显出新制度的精要。

The adding of short investment going down in price reflects the characters of small business accounting system. It makes the confirm and calculation of accounting essential factors express the demand of accounting revise more practically and suitably. As for handling account, It shows the main points of new system in the three points The link and transition from old accounts to new accounts. Three kinds of practical a ccounts hardling of utilizing costs and methods “Shudi” raise going down in price and how to settle and transfer the preparation of short investment going down in price.