会计方面翻译(不要翻译软件翻译)谢谢
来源:百度知道 编辑:UC知道 时间:2024/06/08 04:59:27
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 promulgat