長期資產折舊、攤銷與減值研究.pdf

1、天津財經大學碩士學位論文長期資產折舊、攤銷與減值研究姓名：李攀申請學位級別：碩士專業(yè)：會計學指導教師：蓋地20080501AbstractLongtermassetscompriselongterminvestments，fixedassets，intangibleassets，deferredassetsandother10ngtermassetsTlliSpaperonlydiscussestheaspectsoffixedasse

2、tsandintangibleassetswhicharetreatedasnonrealistieoriginalvaluesofassetsAstothemthereexiststwooffsetitemsOneiSamortizationfordepreciationoffixedassetsandintangibleassetswhich，aslongasinthephasethoseassetsareavailabletowo

3、rkcouldbeclassifiedascurrentitemsduetoitsannualfrequencyAnotheroneisprovisionforimpairmentlossesofthelongtermassetsmentionedabovebeforewhichrequirestheconductionofimpairmentlOSStestsonthedateofbalancesheetThusthisitemfal

4、lsintothecategoryofnoncurrentitemieincidentalmattersWithregardtothedepreciationoffixedassets，accelerateddepreciationmethods。suchasdoubledecliningbalancedepreciationmethodandsumoftheyear’Sdigitmethod，areavailablewhicharea

5、lsoavailabletobeutilizedinamortizationofintangibleassetsConsequentlyagroupofpeoplearguethatprovisionforimpairmentlOSseSshouldnotbeconsideredsinceuncertainelementshavebeentakenintoaccountinthedepreciationandamortizationof

6、assets，whichmeanstocopewiththeoccurrenceofimpairmentlossEitherdepreciationandamortizationorimpairmentoflongtermassetsistobeinlinewithsaneprincipleinaccountingIn0rdel“toillustrateandunderstandthedialecticrelationbetweenea

7、chotherthispaper、析ththepurposeofinvestigationwit量ltheunderstandingandexplanationofacademicproductionalong謝tllthecomparisonofrelevantinternationalguidelines，havegainedsomestaggeredproductionInthispaper、砘tlldeepanalysisofl

8、ongtermassetsconformationandmeasurementrelatedtheoryeconomicandinfluencingfactorsofdepreciationoffixedassets，amortizationofintangibleassetsandimpairmentofassets，aswellasthedialecticresearchintointernallogicalinteractiona

9、mongthemandtheintroductionofevidenceanalysisdepreciationamortizationandimpairmentoflongtermassetsareexploredwithrespectofboththeoryandevidenceAnalysesonpracticalevidencesarealsodeliveredOnthisbasis，thispapergivesproposal