| 八项准备相关问题的探讨 |
| |
| 引用本文： | 才英,张洪生.八项准备相关问题的探讨[J].辽宁工学院学报(社会科学版),2003,5(1):30-31. |
| |
| 作者姓名： | 才英 张洪生 |
| |
| 作者单位： | 锦州市广播电视技术台 辽宁锦州121000
(才英)，锦州鑫华会计师事务所有限责任公司 辽宁锦州121000(张洪生) |
| |
| 摘 要： | 本文对应收账款坏账准备、短期投资跌价准备、存货跌价准备、长期投资减值准备、固定资产减值准备、在建工程减值准备、无形资产减值准备和委托贷款减值准备在内的八项准备进行了比较研究 ,提出其中存在的一些具体问题并试图予以解决
|
| 关 键 词： | 八项准备 探讨 |
| 文章编号： | 1008-3391(2003)01-0042-02 |
| 修稿时间： | 2002年7月24日 |
An Approach to Problems Concerning Eight Provisions |
| |
| CAI Yi,ZHANG Hong sheng\,.An Approach to Problems Concerning Eight Provisions[J].Journal of Liaoning Institute of Technology(Social Science Edition),2003,5(1):30-31. |
| |
| Authors: | CAI Yi ZHANG Hong sheng\ |
| |
| Abstract: | The article has made a study by comparing eight provisions,including provision of account receivable,falling price provision of short term investment,falling price provision of inventory,devaluation provision of long term investment,devaluation provision of fixed assets,devaluation provision of projects under construction,devaluation provision of intangible assets and devaluation provision of trust loans.The authors pose some specific problems and tries to give the solutions. |
| |
| Keywords: | Eight provisions inquisition |
| 本文献已被 CNKI 等数据库收录！ |
|
