【摘要】：《企業(yè)會計準(zhǔn)則》對預(yù)計負債的確認條件和計量方法都有明確規(guī)定。在日常賬務(wù)處理時,預(yù)計負債作為非流動負債進行處理,但準(zhǔn)則沒有明確規(guī)定預(yù)計負債的流動性。在日常核算中,易產(chǎn)生對預(yù)計負債性質(zhì)和認識上的錯誤。文章針對此問題,提出按照預(yù)計負債的流動和非流動的性質(zhì)劃分會計科目的方法,明確了預(yù)計負債的性質(zhì),便于會計核算和報表編制,豐富了會計信息的內(nèi)容,進一步完善企業(yè)對預(yù)計負債的會計處理,進一步對現(xiàn)行會計處理方法和改進方法進行比較,以反映改進方法的可行性。
[Abstract]:The Accounting Standards for Enterprises have clear provisions on the recognition conditions and measurement methods of expected liabilities. The expected liabilities are treated as non-current liabilities in the daily accounting process, but the liquidity of the expected liabilities is not explicitly specified in the criteria. In daily accounting, errors in the nature and understanding of the expected liabilities are likely to occur. In order to solve this problem, this paper puts forward a method to divide the accounting subjects according to the flowing and non-flowing nature of the expected liabilities. It clarifies the nature of the expected liabilities, facilitates the accounting calculation and statement preparation, and enriches the content of the accounting information. Further improve the accounting treatment of the expected liabilities, and further compare the current accounting treatment methods with the improved methods to reflect the feasibility of the improved methods.
【作者單位】： 中國礦業(yè)大學(xué)管理學(xué)院;
【分類號】：F233

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