- 真可
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In early 2006, China announced the new accounting standards, and be ready for January 1, 2007 listed companies in the formal implementation officially . With the impairment of Assets to prepare the theoretical circle change ,accounting standards in this historic change became the focus of concern . New Accounting Standard for Business Enterprises No. 8 provisions to impairment of assets, stock plummeted and preparation;, impairment of fixed assets to prepare;, construction in progress to prepare impairment;, impairment of intangible assets to prepare; starting in 2007 can not be red after the provision time, only related to the disposal of assets, the accounting treatment again. This is mainly to prevent the enterprises to take advantage of the provision for impairment preparation and adjustment of profits back to red, it also reflects the development of accounting standards is itself a game. I. Impairment of Assets to prepare the implementation of the status quo of China promulgated in 2001 stipulates that enterprises should be regularly or at least the end of the year every year for a comprehensive inspection of the assets, the assets are expected to reasonably possible losses that may occur Assets of the asset impairment loss of preparation. Although the companies have a general provision upon request,and to prepare the asset impairment.But duing to the criteria defined in the specific circumstances of the lack of clarity, the specific content of the provision is not a clear program, so a lot of choice left to the space enterprise. Impairment of assets included in the preparatory period of the provision for the direct profit and loss it increases the current costs, and reduces the assets to reduce the current profit. If dollars or less, excluding impairment of assets will reduce the current cost of preparation, an increase in assets, which the current inflated profits. At present, eight were prepared to some enterprises frequently which is adjust to the corporate profits as a whitewash of the main accounting statements ,besides they are prepared for bad debts, inventories decline to prepare, prepare short-term investments and long-term investments decline to prepare a number of impairment. I try the following conduct of the four. Prepared for bad debts. Enterprises as a result of accounting standards can be agreed to prepare the provision of the proportion of bad debts in accordance with the actual situation of enterprises on their own to determine, for those assets better, accounting for regulated enterprises can indeed play a positive role in making financial reports more real reflect the financial position and operating results; the other hand, some enterprises can only become a tool for regulating the financial situation. Provision increases the ratio of the current period will increase costs and reduce profits, but also can reduce the current tax. Prepare inventory decline. As the criteria agreed to drop business-to-stock and preparing for the provision of individual or categories of the inventory provision taken place to determine the situation of a decision by the enterprise on its own, and inevitably some companies drillability gap. Impairment of short-term investments to prepare. As the criteria in accordance with the provisions of the specific circumstances of enterprises, were used in accordance with the overall investment, the investment category or individual provision for decline in value of investment to prepare for some enterprises the flexibility to choose the space, some business methods by the choice of provision in general, the type and the individual, reached about the purpose of profit. Prepare long-term investment decline. From the accounting point of view, long-term investment cost and the profit and loss method two. Under normal circumstances, investment companies are investment units without control, without a common control and have no significant impact, long-term equity investment should be used cost accounting; on the investment unit has control, joint control or significant influence over the long-term equity investment should be used equity method accounting. Requirements of equity method investment in business-to-be investment units to be included in the current period profit and loss of investment income;, so some of the enterprises on the basis of self-interest-invested enterprises on the investment ratio of 20% in the random changes from top to bottom in order to achieve the purpose of profit control.
- tt白
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In early 2006, China formally announced the new accounting standards, and prepare to January 1, 2007 in listed companies. In the historical changes of accounting standards, asset impairment has become a theoretical prepare change the focus of attention. The new accounting standards for enterprises no. 8 depreciated asset impairment provisions, stock preparation, Fixed assets depreciation, prepare, Prepare project under construction, impairment, Intangible assets impairment, prepare, From 2007, not to rush after provision in the relevant asset disposal, then accounting treatment. This major is to prevent the provision for impairment of enterprise use and rushed back adjusting profit, also reflects the accounting standards formulated itself is a kind of game. A, prepare the current asset impairment in 2001, the provisions promulgated and implemented, the enterprises shall regularly, or at least the end of each year, the assets of checking, reasonably expected all assets the possible loss of the assets of the possible loss of asset impairment provision. Despite the enterprise has the general provision for impairment of assets according to requirements, but due to prepare for the specific situation defined standards, specific content in the provision of the calculation procedure without clear, so great choice space for enterprise. The provision for impairment of assets for directly included in the current profits and losses, and increase the current cost, assets, reduce the current profits. If a little or no plans for asset impairment can reduce cost, increase the current assets, thereby increasing the current profits deficiency. At present, eight in the preparation of enterprise is frequently as regulating enterprise profit whitewashing accounting statements are prepared, the main bad depreciation preparation, short term investment stock depreciation preparation and long-term investment for a few. This impairment Following the author tries to these four guide-subject. Bad preparation. Due to the accounting standards for enterprises to prepare the provision for bad according to the actual situation of the proportion of enterprise assets, for those who own good, accounting standard for the enterprise can really play a positive role in the financial report, can reflect the true financial position and operating results of an enterprise, Conversely, can become part of enterprise financial status of the regulation. Apply plan ratio, can increase the current cost, profit, also can reduce the current tax. Inventory depreciates preparation. Due to the standards of the company stock to prepare for a single or a sort of plan, the classification of stock plan by the enterprises themselves, determination and unavoidable give some space can drill. Short-term investments impairment. Due to the standards according to the specific circumstances, the enterprise can be adopted according to the overall investment, investment category or single investment plan, prepare for some sort of enterprise flexible space, make choice of enterprise based on the overall plan selection method, category and individual, the purpose of profit to around. Long-term investment depreciates preparation. From the Angle of accounting, law and long-term investment has two losses. Normally, investment enterprise of the invested entity, without control joint control and the influence of the long-term equity investment shall, by employing the cost method, On the invested entity control, joint control or significant effect of long-term equity investment, should be measured by employing the equity method. The equity method of the invested enterprise invested requirements of the unit to the profits and losses of the current period shall be included in the current investment returns, So that part of the enterprise is based on its own interests of the invested enterprise and the proportion of the investment in 20% to control, random fluctuation of profits.