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）

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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