| 基于Excel的财务建模在资产组减值损失分摊计算中的应用 |
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| 引用本文： | 何学武.基于Excel的财务建模在资产组减值损失分摊计算中的应用[J].企业技术开发,2013(16):12-13,16. |
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| 作者姓名： | 何学武 |
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| 作者单位： | 湖南工程职业技术学院 |
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| 基金项目： | 湖南省教育厅科学研究项目“基于Excel的财务建模在新会计准则中的应用研究”阶段性成果,项目编号:11C0350 |
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| 摘 要： | 企业会计准则规定,企业资产组计提的减值准备应在组合所包含的单项资产中按规定顺序予以分摊,资产组内各项固定资产的减值损失的计算,其计算过程极其繁琐,给实务操作带来困难。文章利用Excel的财务建模建立其计算模型,实现减值分摊计算的自动化,简化资产组减值损失的计算工作。
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| 关 键 词： | Excel 资产组 减值损失 计算模型 |
The application of financial modeling based on Excel in the group of assets impairment loss allocation in calculation |
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| HE Xue-wu.The application of financial modeling based on Excel in the group of assets impairment loss allocation in calculation[J].Technological Development of Enterprise,2013(16):12-13,16. |
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| Authors: | HE Xue-wu |
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| Institution: | HE Xue-wu(Hunan Vocational College of Engineering,Changsha,Hunan 410114,China) |
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| Abstract: | The accounting standards for enterprises provides that depreciation preparation of withdrawing in enterprise asset group should be allocated in single assets included in combination,according to the stated order.The calculation formula of impairment loss in fixed assets of assets group is too complicated,bringing difficulties to practical operation.This paper build a calculation model with the financial modeling,thus to realize the automatic calculation of impairment allocation and simplify the calculation. |
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| Keywords: | Excel group of assets impairment loss calculation model |
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