资产减值会计问题研究毕业论文Word文档格式.docx

1、学 生 姓 名 黄研 学 号 20301086444 指 导 教 师 吴威名 职 称 教授their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.（three） vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the

2、competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characterist

3、ics, the pursuit of stability and development of the market.（four） to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-w

4、in principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the develo

5、pment, ensure that the value of state-owned assets.（five） to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to marke

6、t competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to bui

7、ld a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.（six） seriously study the policy for policy. Serious res

8、earch about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to

9、promote leapfrog development. 一、资产减值的概念- - - - - - - - - - - - - - - - - - - - - - - - （一）新准则下资产减值主要内容- - - - - - - - - - - - - - - - - - - （二）资产减值损失的确定- - - - - - - - - - - - - - - - - - - - - - （三）资产组的认定- - - - - - - - - - - - - - - - - - - - - - - - - （四）新旧准则主要差异- - - - - - - - - - - - - - - - -

10、- - - - - - （五）实行资产减值会计的意义- - - - - - - - - - - - - - - - - - - - 二、资产减值会计存在的问题- - - - - - - - - - - - - - - - - - - （一）资产减值准备的基础难以确定- - - - - - - - - - - - - - - - - - - （二）可变现净值、可收回金额计算的复杂性- - - - - - - - - - - - - - - （三）对会计人员专业知识提出更高要求- - - - - - - - - - - - - - - - - （四）企业对资产减值会计的变相利用- - - - -

11、- - - - - - - - - - - - - 三、资产减值准备会计的发展对策- - - - - - - - - - - - - - - - - - （一）加强对资产组的运用指导- - - - - - - - - - - - - - - - - - - - - （二）增强资产减值会计规范的可操作性- - - - - - - - - - - - - - - - - （三）借助表外披露，进一步提高信息披露质量- - - - - - - - - - - - - - （四）大力提高会计人员素质- - - - - - - - - - - - - - - - - - - - - - （五）健全、发展信

12、息市场和价格市场- - - - - - - - - - - - - - - - - - （六）加强以独立审计为核心的外部监督- - - - - - - - - - - - - - - - - （七） 提高资产减值信息可靠性- - - - - - - - - - - - - - - - - - - - - -their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.（three） vigorously promote the brand. To estab

13、lish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroug

14、hs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.（four） to promote the integration of resources. To further broaden their horizons, effective integration of resources within the gr

15、oup, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economi

16、c activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.（five） to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the

17、 existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industria

18、l development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core comp

19、etitiveness, adapt to the need of market competition.（six） seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial p

20、olicy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. 本科毕业论文,设计, 一、资产减值的概念 （一）新准则下资产减值主要内容 1（资产减值含义 资产减值是指资产的可收回金额低于账面价值。除了特别规定外，包括单项资产和资产组。资产组是指企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入。 2（八项资产减值准备 （1）坏账准备。企业应

21、当在期末分析各项应收款项的可收回性，并预计可能产生的坏账损失，对预计可能发生的坏账损失，计提坏账准备。（2）存货跌价准备。企业应在期末对存货进行全面清查，如由于存货毁损、全部或部分陈旧过时或销售价格低于成本等原因，使存货成本高于可变现净值（可变现净值是指在正常生产经营过程中，以估计售价减去估计完工成本及销售所必须的估计费用后的价值），应按可变现净值低于存货成本部分，计提存货跌价准备。（3）短期投资跌价准备。企业应在期末对各项短期投资进行全面检查，并按成本与市价孰低法（成本与市价孰低法是指对期末按照成本与市价两者之中较低者进行计价的方法）计量，将市价低于成本的金额确认为当期投资损失，计提短期投资

22、跌价准备。（4）长期投资跌价准备。企业应对长期投资的账面价值定期地逐项进行检查，如果由于市价持续下跌或被投资单位经营状况变化等原因导致其可收回金额低于投资的账面价值，应将可收回金额（可收回金额是指投资的出售净价与预期从该资产的持有和投资到期处置中形成的预计未来现金流量的现值两者之中较高者。其中，出售净价是指资产的出售价格减去所发生的资产处置费用后的余额。）低于长期投资账面价值发生的损失，计提长期投资减值准备。（5）委托贷款减值准备。企业应当对委托贷款本金进行定期检查，并按委托贷款本金与可收回金额孰低计量，可收回金额低于委托贷款本金的差额，应当计提减值准备。（6）固定资产减值准备。企业应当在期末

23、对固定资产逐项进行检查，如果由于技术陈旧、损坏、长期闲置等原因，导致其可收回金额（可收回金额是指资产的销售净价与预期从该资产的持续使用和使用寿命结束时的处置中形成的预计未来现金流量的现值两者之中的较高者）低于其账面价值的，对可收回金额低于账面价值的差额，应当计提固定资产减值准备。（7）在建工程减值准备。企业在建工程预计发生减值时，如长期停建并且预计在3年内不会重新开工的在建工程，按照账面价值与可收回金额（同上）孰低计量，对可收回金额低第their own conditions to develop the correct road, the maximum to avoid investmen

24、t risk, gain profit.（three） vigorously promote 3页 the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influ

25、ence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.（four） to promote the integration of resources. To further bro

26、aden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultati

27、on, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.（five） to strengthen the construction management personnel. Strengthen

28、the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operatio

29、n of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age struc

30、ture, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.（six） seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the polic

31、y of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development.于账面价值的差额。应当计提在建工程减值准备。（8）无形资产减值准备。企业应定期对无形资产的账面价值进行检查，至少于每年年末检查一次，并对无形资产的可收回金额进行估计，将无形资产的账面价值

32、超过可收回金额的部分确认为减值准备，对可收回金额低于账面价值的差额，应当计提无形资产减值准备。3.资产减值适用范围 企业所有资产在发生减值时，原则上都应当及时加以确认和计量，但由于不同资产的特性不同，其减值会计处理也会有所不同，所适用的具体准则也就不同。企业会计准则第8号资产减值明确规定了适用范围。对于存货、以公允价值模式计量的投资性房地产、消耗性生物资产、建造合同、递延所得税资产、金融工具、未探明石油天然气矿区权益以及融资租赁中出租人未担保余值的减值处理，应分别适用其各自规范的准则。新准则实际规范的资产主要包括固定资产、无形资产及其他适用的资产（如探明的矿区权益的减值）。必须明确的1是其他准则规定的各相关资产的减值，有些可以转回，有些是不能转回的。可以转回的资产减值有存货跌价准备，而对于未探明矿区权益减值损失一经确认，不得转回。4.可能发生减值资产的认定 企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。如果资产存在减值迹象的，应当进行减值测试，估计资产的可回收金额。可回收金额低于账面价值的，应当按照可回收金额，计提减值准备。资产存在减值迹象是进行测试的必要前提，因此企业合并所形成的商誉和使用寿命不确定的无形资产，无论是否存在