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各上市公司:为规范上市公司运作,督促上市公司根据实际情况合理地做好各项资产减值准备提取、核销等工作,依照《股份有限公司会计制度有关会计处理问题补充规定》(财会字[1999]35号)的精神,现将有关上市公司监管的具体事项通知如下:一、公司应建立健全有关提取坏账准备、短期投资跌价准备、存货跌价准备和长期
All listed companies: In order to standardize the operation of listed companies and urge listed companies to do a reasonable job of drawing off and write-off of various asset impairment provisions in accordance with the actual conditions, according to the Supplementary Provisions on Accounting Treatment of Accounting System of Joint Stock Limited Companies [1999] No. 35), the specific matters concerning the supervision of listed companies are hereby notified as follows: 1. The Company shall establish and improve the procedures for the preparation of bad debt provisions for short-term investments, provision for impairment of short-term investments, provisions for falling prices of inventories and long-