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一、累计折旧与固定资产减值准备在实践中,人们往往认为折旧是为了避免固定资产发生减值而计提的准备,因而再对固定资产提取减值准备显得多余。鉴于这种认识的普遍性,笔者认为有必要分析折旧的实质,以说明折旧与减值准备的区别。美国会计师协会名词委员会提出:“折旧会计是一种会计制度,其目的就是要以系统而合理的方式将有形的资本性资产的成本或基础价值(扣除残值)在该项资产的整个估计使用年限内进行分配。这是一个分摊过程,而非计价过程。”由此可见,折旧实质在于将固定资产的成本以一定的方式分配于由此资产获取效益的各期,以便使费用与收入配比。
First, the accumulated depreciation and impairment of fixed assets In practice, people often think that depreciation is to avoid the provision for impairment of fixed assets, and thus again for the provision for impairment of fixed assets appears to be superfluous. In view of the universality of this understanding, I think it is necessary to analyze the nature of depreciation to illustrate the difference between depreciation and impairment provisions. The AICPA Noun Committee states: “Depreciation accounting is an accounting system whose purpose is to systematically and reasonably reduce the cost or underlying value of a tangible capital asset (net of any residual value) over the entire estimate of the asset This is a sharing process, not a pricing process. ”Thus, the essence of depreciation is to allocate the cost of a fixed asset to the periods in which it is profitable to obtain benefits Income ratio.