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企业的发展中,在期末的时候需要进行资产的计价,进而实现对企业资产的全面了解。在对资产的计价中,如果资产的账面价值大于可变线净值,表明企业出现资产减值,对资产减值的计算是企业实际会计工作中的一个关键环节。本文笔者分析了资产减值会计的原理,并就当前资产减值会计发展中的问题进行了研究,结合经济实务进行了分析,目的是为企业的会计工作提供指导和借鉴。
In the development of an enterprise, the valuation of the assets needs to be carried out at the end of the period, so as to realize a comprehensive understanding of the enterprise assets. In the valuation of assets, if the carrying value of the asset is greater than the net value of the variable line, it indicates that the asset impairment occurs in the enterprise and the calculation of the asset impairment is a key link in the actual accounting of the enterprise. In this paper, the author analyzes the principle of asset impairment accounting, and studies the current problems in the development of asset impairment accounting, combined with economic practices were analyzed, the purpose is to provide guidance and reference for the enterprise’s accounting work.