会计翻译(不要机器翻译)
来源:百度知道 编辑:UC知道 时间:2024/06/02 03:15:14
Second, impairment of assets related to the preparatory analysis of the problems of asset impairment preparation and measurement is very difficult to confirm. Provision for impairment of assets, the key is to prepare the assets expected to determine the future economic benefits. China's use of economic criteria, as long as the impairment of assets, that is, when the assets recoverable amount is lower than book value, it be confirmed, however, reasonable to the confirmation of the recoverable amount of assets have a greater degree of difficulty. First, the current asset information, the price is not a sound market mechanism, so that the assets of the lack of provision for impairment in accordance with prepared; Second, fixed assets, intangible assets are recorded, due to technical updates, market prices fell and other reasons, the value of the depreciation will occur on the recognition and measurement of its far beyond the professional competence of accounting personnel, a number