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按照《企业会计制度》的有关规定,企业应当在期末对长期投资可收回金额进行逐项检查和判断,如果由于市价持续下跌或被投资单位经营状况恶化等原因,导致其可收回金额低于账面价值,并且这种降低的价值在可预计的未来期间内不可能恢复,将可收回金额低于长期投资账面价值的差额作为长期投资减值准备,并冲减投资收益。但是,我国会计制度仅对长期投资减值准备作了原则性的规定,会计人员在执行时需要根据经验和所掌握的会计知识进行判断,在实务中如何操作仍面临较大的难题。本文拟从我国制度的规定出发,结合实际工作中可能出现的问题,谈点笔者的看法。
According to the “Accounting System for Business Enterprises,” the relevant provisions of the enterprise should be the end of the recoverable amount of long-term investment to conduct a one-by-one inspection and judgment, if due to the continuous decline in market prices or investee business conditions worsened, resulting in recoverable less than the book Value, and such reduced value can not be recovered within the foreseeable future, and the difference between recoverable amount and book value of long-term investment is regarded as long-term investment depreciation reserve and offset investment income. However, the accounting system in our country only provides for the principle of long-term investment depreciation reserve. The accounting staff need to judge according to the experience and the accounting knowledge in the implementation. How to operate the accounting staff still faces a big problem. This article intends to proceed from the provisions of the system of our country, with the possible problems in practical work, talk about the author's view.