| 资产减值准备的相关实务处理分析 |
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| 引用本文： | 常敏红.资产减值准备的相关实务处理分析[J].价值工程,2012,31(16):94-95. |
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| 作者姓名： | 常敏红 |
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| 作者单位： | 河北省融投置业有限公司,石家庄,050000 |
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| 摘 要： | 资产减值准备规范了企业对资产减值的判断标准、计量及损失的处理,为真实反映企业资产提供了政策依据。文章通过对不同情况下的资产减值准备分析,结合实际工作,对如何进行相关会计处理进行了实例分析。
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| 关 键 词： | 资产减值 会计处理 实例分析 |
Related Substantive Analysis of Assets Impairment Preparation |
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| Chang Minhong.Related Substantive Analysis of Assets Impairment Preparation[J].Value Engineering,2012,31(16):94-95. |
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| Authors: | Chang Minhong |
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| Institution: | Chang Minhong(Hebei Financial Investment and Real Estate Co.,Ltd.,Shijiazhuang 050000,China) |
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| Abstract: | The assets impairment preparation standardizes the criteria,measurement,and loss treatment of the assets impairment in enterprise and provides handling of policy basis for a true reflection of corporate assets.Through analysis of the assets impairment preparation under different circumstances,this paper makes the case analysis of the related accounting treatment by combining with practical work. |
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| Keywords: | assets impairment accounting treatment case study |
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