| 谈损失的会计处理 |
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| 引用本文： | 李维新,董旭.谈损失的会计处理[J].哈尔滨商业大学学报(社会科学版),2009(5):92-94. |
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| 作者姓名： | 李维新 董旭 |
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| 作者单位： | 1. 哈尔滨商业大学,财政与公共管理学院,哈尔滨,150028
2. 中国国家图书馆,北京,100081 |
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| 摘 要： | 企业资产的损失既包括直接损失,又包括间接损失.闻接损失通常有两种情况:一是损失前资产可变现价值与账面净值差额;二是预期的盈利.如果某项损失相当确定且金额也能够精确地予以估计,则该项损失一旦能辨认就应立即确认.间接损失的计量难度表现为存在资产可变现价值与账面净值的差异,存在未来的预期盈利.
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| 关 键 词： | 损失 间接损失 损失的计量 会计处理 |
On the Accounting Treatment of Loss |
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| LI Wei-xin,DONG Xu.On the Accounting Treatment of Loss[J].Journal of Harbin University of Commerce:Social Science Edition,2009(5):92-94. |
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| Authors: | LI Wei-xin DONG Xu |
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| Institution: | 1.College of Public Finance and Administration;Harbin University of Commerce;Harbin 150028;China;2.National Library of China;Beijing 100081;China |
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| Abstract: | The loss of an enterprise's assets includes both direct loss and indirect loss.Indirect loss usually takes two forms: the balance between the cashing value before loss and the account net value;expected profits.If the loss is quiet sure and the amount of the loss can be valued accurately,the loss should be confirmed immediately whenever it is recognized.The difficulty of calculating indirect loss lies in the existing of the difference between the cashable value of capital and the net value in the account.Th... |
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| Keywords: | loss indirect loss the measure of loss accounting treatment |
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