英语高手进!论文摘要翻译,谢谢!很急~（在线翻译勿扰）根据新准则对资产要素的重新分类及对资产减值会计的重新规范,就新准则下企业各项资产减值核算的适用准则、资产减值损失的确认

英语高手进!论文摘要翻译,谢谢!很急~（在线翻译勿扰）根据新准则对资产要素的重新分类及对资产减值会计的重新规范,就新准则下企业各项资产减值核算的适用准则、资产减值损失的确认
英语高手进!论文摘要翻译,谢谢!很急~（在线翻译勿扰）
根据新准则对资产要素的重新分类及对资产减值会计的重新规范,就新准则下企业各项资产减值核算的适用准则、资产减值损失的确认、列支与可否转回等方面进行了比较分析.阐述了资产减值的确认及开展资产减值会计的必要性,全面分析了我国现行资产减值的确认,减值迹象的判断等方面的现状及问题.新的会计准则对固定资产减值作出了新的规定,它体现了会计的谨慎性原则,使固定资产减值的核算进一步完善,保证了企业利润的真实性,也为稳健地反映财务状况和经营成果起到了积极作用.对企业资产减值核算涉及的问题进行了深入探讨.首先明确了《企业会计准则第8号——资产减值》规范范围,在此基础上,分别对有关减值测算时的可收回金额、资产升值、总部资产减值损失的会计处理等进行了阐述和分析,进而提出作者的观点.
由于资产减值准备的确认和计量可操作性差,给企业利用资产减值准备的缺陷、在一定范围内操纵利润进行盈余管理留下了空间.2006 年我国颁布了新的资产减值准则,明确规范了资产减值迹象的判断、资产可收回金额的计量、资产减值损失的确认与计量、资产组的认定以及有关资产减值的披露等具体问题,以利遏制企事业单位随意操纵利润的行为.但是,由于现实市场因素的限制,新的准则还是存在一些不足,需要进一步改进和完善.

英语高手进!论文摘要翻译,谢谢!很急~（在线翻译勿扰）根据新准则对资产要素的重新分类及对资产减值会计的重新规范,就新准则下企业各项资产减值核算的适用准则、资产减值损失的确认
According to the new standard of classification of assets and again to regulate the assets devaluation accounting,new guidelines for the assets impairment of enterprise accounting standards and the loss of asset impairment is the recognition and row and could turn a comparative analysis,etc.Expounds the confirmation and launching asset impairment of assets devaluation accounting comprehensively analyzed the necessity,in the current asset impairment confirmed,any sign of possible assets impairment judgment situation and problems,etc.New accounting standards on fixed asset impairment has made the new regulation,it embodies the prudence principle of accounting,make the fixed assets depreciation accounting further perfect and guarantee the authenticity of corporate profits,but also for the steady reflect the financial position and operating results,which has played a positive role.Asset impairment of enterprise accounting of the issues involved was expounded.First introduces the first of the accounting standards for enterprises no.8 - asset impairment,regulating scope,on the basis of relevant impairment estimates,respectively,the recoverable amount,asset revaluation,headquarters of the loss of asset impairment of accounting treatment were discussed and analyzed,then puts forward the views of the author.
Because assets impairment the recognition and measurement of the operability is poor,give enterprises using the defects of assets impairment,within the scope of certain and earnings management operation profit left a space.2006,China promulgated the new asset impairment criterion,clear signs of regulating the asset impairment judgment,assets recoverable amount measurement,the loss of asset impairment,the recognition and measurement of the asset group identification of the disclosure of the relevant asset impairment such specific problems,and curb business unit optional operation profit behavior.However,because the restrictions,real market factors new guidelines still existed some shortage,is a need to further improve and perfect.
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