浅议资产减值核算的教学  

On the Teaching of Assets Impairment Accounting

作　　者：尹特进 YIN Tejin(Sichuan Vocational and Technical College,Suining 629000,China)

机构地区：[1]四川职业技术学院,四川遂宁629000

出　　处：《四川职业技术学院学报》2018年第6期118-122,共5页Journal of Sichuan Vocational and Technical College

摘　　要：资产减值核算是财务会计课程中各项资产教学的重要组成内容,是《企业会计准则》、《企业会计制度》规定的会计行为。本文就资产减值核算教学内容的组织进行分析,提出资产减值教学从范围、确认与计量、帐务处理三个关键知识点组织教学内容,并分析了影响关键知识点教学的因素有选用教材编写构架、减值确认与计量方法、减值帐务处理等,最后提出二点资产减值教学建议。Asset impairment accounting is an important part of the teaching of assets in the course of financial accounting. It is the accounting behavior stipulated in the Accounting Standards for Enterprises and the Accounting System for Enterprises. This paper analyzes the organization of the teaching contents of asset impairment accounting, and puts forward three key knowledge points of assets impairment teaching: scope, confirmation and measurement, and accounting processing. The factors influencing the teaching of key knowledge points are analyzed, such as choosing the framework of compiling teaching materials, confirming and measuring the impairment value, dealing with the impairment accounts, etc.Finally, the author puts forward two suggestions for the teaching of asset impairment.

关 键 词：资产减值 关键知识 课程教学 

分 类 号：F234.4[经济管理—会计学]