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我国加入世贸组织(WTO)意味着我国企业要遵照国际惯例开展世界贸易,而会计作为企业间贸易交往的媒介,作为一门国际通用的商业语言,所起的中介作用十分重要,但是,其中介作用的正常发挥又主要受会计计量的影响,因为会计计量的实质是在账簿上和会计报表上如何登记和列报被计量对象或项目的金额,其计量方法对企业财务信息的可比性、有用性、有效性都有着重要影响。在此,笔者就现阶段我国会计计量在坏账准备金、固定资产、无形资产等方面存在的几个问题,发表一点粗浅的看法。一、坏账准备金方面我国加入WTO一旦成为现实,国内企业将融入世界范围内的激烈竞争,同时贸易伙伴也必将多元化、复杂化。在这
China’s accession to the World Trade Organization (WTO) means that Chinese enterprises should conduct world trade in accordance with international practice. Accounting as an intermediary between enterprises in trade exchanges, as an internationally accepted commercial language, intermediation plays an important role. However, The normal play of its function is mainly affected by the accounting measurement because the essence of accounting measurement is how to register and present the amount of the object or item to be measured on the books of accounts and the accounting statements and the usefulness of the measurement method to the comparability of the financial information of the enterprise Both sex and effectiveness have a significant impact. At this point, the author on the current stage of China’s accounting measurement in the bad debt reserves, fixed assets, intangible assets, there are several issues, published a little superficial view. First, the provision for bad debts As China’s accession to the WTO as soon as it becomes a reality, domestic enterprises will be integrated into the fierce competition in the world, while trade partners will also be diversified and complicated. At this