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固定资产减值准备会计处理是一段时间以来备受争议的热点,以至不少人将其称为企业操纵利润的四大途径之一。的确,从企业年度报告来看,几乎一半的企业进行过资产减值准备的冲回,甚至有的企业直接利用减值准备来创造了本期利润。正如证券日报的报道:截止今年4月7日,上市公司披露2003年度报告已有772家,其中沪市493家,深市279家,在已公布年报的公司中,有55家2002年亏损的公司已成功扭亏为盈。统计显示,在55家扭亏公司中,有54家公司
Accounting treatment of impairment of fixed assets has been a hot topic of controversy for some time, and many people call it one of the four major ways for a company to manipulate its profits. Indeed, from the annual report of the enterprise, nearly half of the enterprises have readjusted their assets impairment provision, and some even made use of the impairment provision directly to create the current profit. As reported by the Securities Daily: As of April 7 this year, listed companies disclosed that there were 772 2003 annual reports, of which 493 were Shanghai Stock Exchange and 279 were Shenzhen Stock Exchanges. Of the companies that have already reported their annual reports, 55 were loss-making in 2002 The company has turned losses into profits. Statistics show that in 55 turnaround companies, there are 54 companies