资产减值准备的会计处理

Accounting Disposal of Property Value Decrease Preparation

新颁布的"企业会计制度"是以会计模式转换、会计框架体系变革为主要内容的会计制度改革产物,是我国会计核算制度与国际惯例接轨的标志。它对统一我国会计核算制度,统一会计核算标准,提高企业会计信息质量,规范会计信息的披露具有极其重要的现实意义。"企业会计制度"的重要内容之一是计提八项资产减值准备,它直接影响会计报告。

The newlypromulgated 'Enterprise AccountingSystem' is an outcome of the accounting system reform, whose main contents aremodel transformation and frame system change, and a sign of China's accountingsystem fitting the international practice. It is of great practical significance in China's unification of accounting system and standard, enhancement of enterprise accounting information quality and formalization of accounting information revelation. One of its important contents is property value decrease preparation, which directly affects accounting report.