拍卖宣传标语:谁能帮我翻译一下下面的话,谢谢~有追加分!!!

来源:百度文库 编辑:高考问答 时间:2024/05/10 18:38:03
《企业会计制度》使资产减值会计逐渐走入了人们的视野, 它是在我国上市公司普遍存在的资产质量不高, 资产账面价值与实际价值差距较大的背景下产生的。资产减值是指在谨慎性原则下,资产可能发生的损失,计提资产减值准备可以提高资产的质量,使资产能够真实地反映企业未来获取经济利益的能力,提高 企业对外披露会 计信息。通过确认资产减值,可使利益相关者 相信企业资产已得到优化,对企业盈利能力和抵御风险能力更具信心。资产减值是新会计制度的一大变化,本文针对性的分析了八项资产减值准备的理论基础、具体会计处理方法、意义等问题。

The enterprise accounting system "enable property 减值 accountant gradually to walk into people's field of vision, it was goes on the market the property quality in our country which the company generally existed not to be high, the property 账面 value and under an actual value disparity bigger background produced. The property 减值 is refers under the discretion principle, the property possibly occurs the loss, the idea raises the property 减值 preparation to be allowed to enhance the property the quality, enables the property really to reflect the enterprise future will gain the economic the ability, will foreign enhance the enterprise foreign to disclose the accounting information. Through the confirmation property 减值, may cause the benefit correlation to believe the enterprise property obtained the optimization, has the confidence to the enterprise profit ability and the resistance risk ability. The property 减值 was new accounting system sweeping change, this article pointed analysis eight properties 减值 preparations rationale, concrete accountant question and so on processing method, significance.