| 试谈资产减值准备存在的问题及建议 |
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| 引用本文： | 吴晓江.试谈资产减值准备存在的问题及建议[J].泸州职业技术学院学报,2006(1). |
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| 作者姓名： | 吴晓江 |
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| 作者单位： | 泸州职业技术学院管理工程系 四川泸州646005 |
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| 摘 要： | 现行会计制度对资产减值准备的会计处理规定,在实际运用中存在着一些问题。本文对资产减值准备的改进和完善进行了一些思考。
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| 关 键 词： | 会计制度 会计准则 资产减值准备 盈余管理 |
Problems and Suggestions in Assets Reduced-value Preparation |
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| Wu Xiaojiang.Problems and Suggestions in Assets Reduced-value Preparation[J].Journal of Luzhou Vocational Technical College,2006(1). |
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| Authors: | Wu Xiaojiang |
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| Abstract: | In current accounting system the practice of accounting disposition regulations in terms of assets reduced-value preparation seems problematic. The paper puts forward some improvement and per fection of assets reduced-value preparation. |
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| Keywords: | accounting system accounting norms assets reduced-value preparation surplus management |
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