哈爾濱鐵路局計提資產(chǎn)減值準(zhǔn)備研究.pdf

1、北京交通大學(xué)碩士學(xué)位論文哈爾濱鐵路局計提資產(chǎn)減值準(zhǔn)備研究姓名：蘇陽申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：郭雪萌20050301Al惰traclAbstractAftertheentryof21stcenturyaccountingforimpairmentofassetshasbecomethecentralissueconcerningtheregulationofaccountingsystemaroundtheworld，owi

2、ngtotheincreasingchangeintheeconomicenvironmentthattheenterpriseareinvolvedinTheregulationofaccountingisexpectedtoreducetheinformationasymmetryandtoprovidetheinvestorswithvaluabledecisionmakinginformationInOUrcountryarou

3、nd1999，TreasuryDepartmentreleasedtheregulationsupplementandaccountingruleforallocatingimpairmentofassetsreserveonshort—terminvestment，inventoryreceivables，longterminvestment，fixedassetandintangibleassettoprovidesomeregul

4、ationsontheimpairmentofassetsaccounting，Intheendof2000，thenewreleased‘EnterpriseAccountingCriteria’defined‘a(chǎn)sset’inanewscientificwayandemphasizedtheexecutionofassetsdepreciationaccountingpolicytodevelopassetsaccountinggr

5、aduallyGraduallyttoweveritwasonlyaround10yearsforthedevelopmentofassetsdepreciationaccountinginChina，consequentl弘therewasstillalongwaytogobothinpracticeandintheoryThispaperexpectedtobehelpfultoimproveandperfecttheregulat

6、ionsontheimpairmentofassetsofrailwaytransportationenterprisesthroughthestudyontherelatedquestionsInthefirstplace，thispaperresearchedthetheorybasisofassetimpairmentbasingonaccountingandeconomicsThenanalyzethecontentsandpr

7、inciplesofassetsimpairmentwiththethorotIgllunderstandingontheelements，whichisorganizationstructureandassetscharacteristicoftheHarbinRailwaysBureau：jnordertomakeeverypartyunderstanditsownobligation，designdifferentiaterigl

8、】Isofrailwayministryrailwaybureau，railwaybureaubranch；discusstbecoreproblemofimpairmentofassetsaccountingincludingstandardofconfirmation，ruleofconfirmation，modeofconfirmation，equitabilityofconfirmationandstandardofcalcul