【摘要】：《企業(yè)會(huì)計(jì)準(zhǔn)則》對預(yù)計(jì)負(fù)債的確認(rèn)條件和計(jì)量方法都有明確規(guī)定。在日常賬務(wù)處理時(shí),預(yù)計(jì)負(fù)債作為非流動(dòng)負(fù)債進(jìn)行處理,但準(zhǔn)則沒有明確規(guī)定預(yù)計(jì)負(fù)債的流動(dòng)性。在日常核算中,易產(chǎn)生對預(yù)計(jì)負(fù)債性質(zhì)和認(rèn)識(shí)上的錯(cuò)誤。文章針對此問題,提出按照預(yù)計(jì)負(fù)債的流動(dòng)和非流動(dòng)的性質(zhì)劃分會(huì)計(jì)科目的方法,明確了預(yù)計(jì)負(fù)債的性質(zhì),便于會(huì)計(jì)核算和報(bào)表編制,豐富了會(huì)計(jì)信息的內(nèi)容,進(jìn)一步完善企業(yè)對預(yù)計(jì)負(fù)債的會(huì)計(jì)處理,進(jìn)一步對現(xiàn)行會(huì)計(jì)處理方法和改進(jìn)方法進(jìn)行比較,以反映改進(jìn)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(hào)】：F233

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