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ID:19572736
大小:48.00 KB
页数:19页
时间:2018-10-03
《企业会计学 我考过了 这是我自己整理的(business accounting . i passed it. i made it myself)》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、企业会计学00055我考过了这是我自己整理的(Businessaccounting00055.Ipassedit.Imadeitmyself)Authoritytoobtainmajorityseatsintheboardofdirectorsofaninvesteeenterpriseoratameetingofanequalpolicy-makingbody10showssignsofimpairmentoffixedassetsThemarketpricehasfallenconsiderably,muchhigherthanexpecteddue
2、tothelapseoftimeornormaluse,andwillnotberecoveredsoonOverthesameperiodthemarketrateisgreatlyimproved,therebyaffectingtheamountofRecyclablediscountrateoffixedassetsandfixedassetsofenterprises,resultinginRecyclableamountreducedgreatly.Thebusinessenvironmentorproductmarketingmajorch
3、angesandhaveanegativeimpact.ThefixedassetsofoldnegligenceortheoccurrenceofactuallossThefixedassetshavebeenorareunused,terminated,usedorscrappedOthercircumstances11,whatcanconfirmthattheinvestmententityhasasignificantimpactontheinvesteeunit?Significantimpactiswhentheinvestmentente
4、rprisedirectlyorthroughsubsidiariesindirectlyownedbytheinvestmentunit20%~50%votingrightscapitalThefollowingmayalsobelisted:onbehalfoftheboardofdirectorsoftheinvesteeunit.Participateinthepolicy-makingprocessoftheinvesteeunit.Sendmanagementtoaninvesteeunit.Keytechnicaldataforinvest
5、mententerprisestorelyoninvestmententerprises.Othercircumstances.12comparefixedassetsdepreciationandstraightlinemethodandaccelerateddepreciationmethodThestraightlinedepreciationmethodmakesthefixedassetsuseeachaccountingperiod,orusesthefixedassetstocompletetheworkload,theaveragedis
6、tributionfixedassetstransfervalue,iseasytounderstand.However,theequilibriumofthedistributionisnotconsideredAccelerateddepreciationovercomestheshortcomings,keepeachaccountingperiodtheburdenoffixedassetscostbalance,whilereducingtheincometax13liabilitiesandrecognitionconditions/char
7、acteristicsLiabilitiesaretheactualobligationsofanenterprise'spasttransactionsorevents,whichareexpectedtocauseeconomicbenefitstoflowoutoftheenterprise.Conditions:theeconomicbenefitsassociatedwiththeresourcearelikelytoflowoutoftheenterprise.Theamountoffutureeconomicbenefitscanbemea
8、suredreliably.Features:liabilitiesarecau
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