计提八项资产减值准备后合并会计报表编制方法的研究  

A Study on the Preparing Methods of Consolidated Accountin Statements after Drawing Allowance for Depreciation of Assets Value

作　　者：陈善丽[1] 曾月明[2] 

机构地区：[1]福建师范大学福清分校数计系,福建福清350300 [2]东华大学旭日工商管理学院,上海200051

出　　处：《福建师大福清分校学报》2006年第5期34-37,共4页Journal of Fuqing Branch of Fujian Normal University

摘　　要：由于合并会计报表抵销分录是以个别会计报表项目及其金额为基础编制的,计提八项资产减值准备后,资产负债表项目及其金额发生了变动,合并报表抵销分录也会发生相应的变动。本文主要对编制合并资产负债表时计提资产减值准备的各项资产及其计提的减值准备的各项目的抵销方法以及由于计提资产减值准备而影响的利润表项目的抵销方法进行了探讨。As eliminating entries of consolidated statements is compiled on the basis of the items and amounts in individual statements,the items and amounts in balance sheet,when drawing allowance for depreciation of assets value changes,elimination entries also changes.This paper discusses the assets drew allowance for their declining value,and the elimination approaches of items of assets or in income Statement affected by the drawing of allowance for depreciation of assets value.

关 键 词：资产减值准备 合并会计报表 抵销分录 

分 类 号：F231.5[经济管理—会计学]