【摘要】：正一是資產(chǎn)減值會計產(chǎn)生的因素。資產(chǎn)減值會計的產(chǎn)生,既有內(nèi)在因素,也有環(huán)境因素。(1)內(nèi)在因素。因為在最初取得資產(chǎn)時,往往是以實際成本入賬,所以資產(chǎn)的賬面價值與投資者預期的可收回金額往往能夠保持一致。但在生產(chǎn)經(jīng)營過程中,企業(yè)時常面臨不確定的社會經(jīng)濟環(huán)境,會對未來的現(xiàn)金流量產(chǎn)生重大影響,進而導致資產(chǎn)的賬面價值與可收回金額產(chǎn)生差異。當資產(chǎn)的預期可收回
[Abstract]:The first is the factor of asset impairment accounting. The emergence of asset impairment accounting has both internal and environmental factors. (1) Internal factors. Because the initial acquisition of assets is often recorded at actual cost, the book value of the assets is often consistent with the amount expected to be recoverable by investors. However, in the process of production and operation, enterprises often face uncertain socio-economic environment, which will have a significant impact on the future cash flow, resulting in the difference between the book value of assets and the recoverable amount. When assets are expected to be recoverable
【作者單位】： 河南工業(yè)貿(mào)易職業(yè)學院;
【分類號】：F233
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本文編號：2464974