资产组减值分摊前账面价值的一种估算方法  

One Estimate Method of the Book Value before Impairment of Assets

作　　者：肖岚[1] 

机构地区：[1]武汉船舶职业技术学院经济与管理学院,湖北武汉430050

出　　处：《武汉船舶职业技术学院学报》2017年第2期50-53,共4页Journal of Wuhan Institute of Shipbuilding Technology

摘　　要：本文首先以某一资产组中某一资产为例,按会计准则及三次分摊法相关要求,建立了基于财务建模的资产组减值分摊的数学模型,然后给出账面价值估算的具体实现过程,最后通过具体算例,给出了结合MATLAB与EXCEL软件进行迭代反求账面价值的求解结果表。结果表明,随着最终分摊减值损失的增大,某项资产分摊前账面价值也随之非线性增大。Taking one type of asset in the assets group as an example, according to the ac- counting rules and three time allocation method, one mathematical model for impairment of assets is established based on financial modeling. Then the specific implementation process of the asset＇s book value was given. Combined with the detailed example, the result table was pointed by means of MATLAB and EXCEL software for iterative inverse method. The re- sults show that. with the increasing of the final assessment of the impairment loss, the book value of a certain asset before impairment is also nonlinear increased.

关 键 词：财务建模 资产组减值分摊 账面价值估算 程序化 

分 类 号：F22[经济管理—国民经济]