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1993年7月1日开始执行的《两则》《两制》中,首次出现了坏账准备概念。这是会计准备概念在我国会计实务中的第一次出现,也使我国会计人员认识和掌握了坏账准备的核算。1998年颁布实施的《股份有限公司会计制度——会计科目和会计报表》和《企业会计准则——投资》等,又使我国股份有限公司会计人员率先认识和掌握短期投资跌价准备、存货跌价准备、长期投资减值准备的核算。
The concept of bad debt provision appeared for the first time in the “two systems” and “two systems” which came into effect on July 1, 1993. This is the first time that the concept of accounting preparedness appears in our country’s accounting practice. It also enables our accountants to know and master the accounting of bad debt provision. In 1998, the Accounting System for Joint Stock Limited Company - Accounting Regulations and Accounting Statements and Accounting Standards for Business Enterprises - Investment, etc., enabled accounting personnel in our country to take the lead in recognizing and grasping the provision for depreciation of short-term investments and provision for depreciation of inventories , Long-term investment impairment provisions of accounting.