| 资产减值准备核算与利润操纵分析 |
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| 引用本文： | 周琼芳 徐鸿. 资产减值准备核算与利润操纵分析[J]. 重庆理工大学学报(自然科学版), 2004, 18(6): 118-120 |
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| 作者姓名： | 周琼芳 徐鸿 |
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| 作者单位： | 重庆工学院会计学院 重庆 400050(周琼芳)，重庆工学院工商管理学院 重庆 400050(徐鸿) |
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| 摘 要： | 简介了资产增值准备的8个项目,逐一分析了企业对该8项减值准备进行核算及其利用8次减值准备进行利润操纵的作法主要有:除垢法、做大盈余法、收益平衡法、做小盈余法等。
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| 关 键 词： | 资产 减值准备 核算 利润 |
| 文章编号： | 1671-0924(2004)06-0118-03 |
| 修稿时间： | 2004-03-10 |
Analysis on Preparatory Accounting for Assets Depreciation and Profits Manipulation |
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| ZHOU Qiong-fang,XU Hong. Analysis on Preparatory Accounting for Assets Depreciation and Profits Manipulation[J]. Journal of Chongqing University of Technology(Natural Science), 2004, 18(6): 118-120 |
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| Authors: | ZHOU Qiong-fang XU Hong |
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| Affiliation: | ZHOU Qiong-fang~1,XU Hong~2 |
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| Abstract: | This paper outlines the eight items in assets appreciation preparation,and analyzes the methods used by enterprises to carry out preparatory accouting for the assets depreciation of the eight items one by one and to manipulate profits by making use of the eight times of preparation for depreciation:the method of scaling;the method of profiting by making larger;the method of balancing returns,the method of profiting by making smaller,etc. |
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| Keywords: | assets depreciation preparation accounting profit. |
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