对资产减值会计几个基本问题的探讨  

A Discussion about Several Basic Problems of the Accounting of Assets Devaluation

作　　者：徐铁祥[1] 肖俊[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《财经理论与实践》2004年第4期93-98,共6页The Theory and Practice of Finance and Economics

摘　　要：在尝试对现行“账面余额”概念进行合理改进与完善的基础上 ,通过比较、推导、归纳、分析与检验 ,发现“账面余额与可收回金额孰低法”是期末资产计量方法的恰当表述 ,“账面价值法”与“账户余额法”是期末时资产减值计量的两种方法 ,其中“账面价值法”应是这一计量的统一方法。Comparison, inference, induction, analysis and test based on rational improvement of the current 'book balance' concept show that 'lower-of-book-balance-or-recoverable-amount valuation' is a suitable expression of measurement method of end-of-period assets. The measurement methods of assets devaluation in the end of accounting period include 'account balance method' and 'book value method', among which the latter should be the united-adopted method of this measurement. In the end, the paper puts forward some suggestion for the improvement of the concept of assets devaluation and its loss.

关 键 词：资产减值 会计处理 账面价值法 账户余额法 账面余额 企业会计制度 

分 类 号：F275.2[经济管理—企业管理]