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会计损失可分为直接损失和间接损失,而目前的会计行业只对直接损失进行计算处理,未记入间接损失,这与美国财务会计准则委员会定义的损失值有很大的区别。对损失的理解不同,其计算值也不同。难点就在于对损失的确认,通常对直接损失很容易确认,但对间接损失的确认就比较困难了,因为间接损失都是潜在的,具有后发性的。笔者通过一个实例计算,发现目前用到的损失处理得到的损失值与记入间接损失得到的值有非常大的出入。我国学术界对损失会计也缺乏全面、系统的研究,理论研究相对滞后。会计损失理论在我国会计行业中还有待发展和完善。
Accounting loss can be divided into direct loss and indirect loss, but the current accounting industry only for direct loss calculation, did not record indirect losses, which is different from the loss value defined by the United States Financial Accounting Standards Board. Different understanding of the loss, the calculated value is also different. The difficulty is that the recognition of losses is usually straightforward for direct losses, but the identification of indirect losses is more difficult because of indirect and consequential losses. Through an example calculation, the author finds that there is a very big discrepancy between the loss value obtained from the loss treatment currently used and the value obtained from the indirect loss. Academic circles in our country also lacks a comprehensive and systematic study of loss accounting, and theoretical research lags behind. Accounting loss theory in China’s accounting industry has yet to be developed and improved.