资产减值准备对企业会计数据的影响  

The Influence of the Assets Depreciation Preparation on Enterprises Accounting Data

作　　者：李春超 赵群 

机构地区：[1]锦州东方会计师事务所,辽宁锦州121100 [2]锦州市动物检疫站,辽宁锦州121100

出　　处：《锦州医学院学报（社会科学版）》2004年第3期75-77,共3页Journal of Jinzhou Medical College:Social Science Edition

摘　　要：谨慎性原则是进行会计核算的基本原则之一 ,目前 ,企业已经普遍根据《企业会计制度》的要求计提了资产减值准备 ,这也正是谨慎性原则的具体体现。资产减值准备已成为企业新的调节利润、粉饰会计报表的工具。为此 。Cautiousness principle is one of the basic principles for accounting. Most enterprises have already prepared assets depreciation currently based on the 'enterprises accounting system';it is the specific expression of the cautiousness principles. However, 'enterprises accounting system' does not mention how to account the depreciation preparation very clearly; it also does not express the counting program in the specific content, so depreciation preparation has already become the implements for adjusting benefits and covering up the fiscal reports. The essay will analyze what assets depreciation preparation affect accounting data and how to protect the bad influence effectively.

关 键 词：资产减值准备 企业会计数据 《企业会计制度》 计提范围 投资 

分 类 号：F275.2[经济管理—企业管理]