浅析资产减值准备

A Brief Analysis on Assets Depreciation Reserves

2001年财政部颁布实施的新《企业会计制度》,将资产减值由四项扩大为八项,并规范了资产减值准备的计提。新制度一经颁布,对于资产减值的一系列讨论就在会计界广泛展开。本文从实务操作的角度,就资产减值在实务中存在的问题展开讨论。

Financial Accounting System was issued by Chinese Financial Department and has been spread widely since January 1, 2001. The new system expands the range of assets which should be shown on account of the declined value from four items to eight ones, and standardizes the withdrawal of assets depreciation reserves. Once the new system was issued, there are so many discussions over this section of asset in accounting field. The paper discusses the keys to some questions of the declined value of asset from the operational point of view.