现行准则下“预计负债”会计处理问题研究

发布时间：2018-04-10 18:55

本文选题：预计负债 + 两大缺陷　；参考：《企业经济》2014年10期

【摘要】："预计负债"作为《企业会计准则第13号——或有事项》中的重要内容,现行准则对其确认、计量及列报均进行了明确规定。然而,当前准则下"预计负债"存在未能明确分类、亏损合同中计量可能背离实际两大重要缺陷,严重影响了财务报表中"预计负债"项目的准确性和客观性。为了使报表使用者能够更加有效地利用报表信息,可以采取两种方法,第一种是在分析对外担保、产品质量保证、重组义务等具体事项的基础上上,根据流动性对"预计负债"进行明确分类,然后对"流动"的"预计负债"及"非流动"的"预计负债"分别进行不同的会计处理。第二种方法是在亏损合同中,打破"理性经济人"假设,不以现行准则要求的"孰低原则"作为会计处理标准,而是尊重诚信企业坚决执行已签订合同的做法,根据亏损合同是否被继续履行来判断"预计负债"的确认和计量。
[Abstract]:As an important part of Accounting Standard No. 13-contingent matters for Enterprises, "expected liability" is recognized, measured and reported in current standards.However, there is no clear classification of "expected liabilities" under current standards, and the measurement of loss contracts may deviate from the actual two major defects, which seriously affect the accuracy and objectivity of "expected liabilities" items in financial statements.In order to enable users to make more effective use of report information, two methods can be adopted. The first is based on the analysis of specific issues such as external guarantee, product quality assurance, reorganization obligations, etc.The "expected liability" is clearly classified according to liquidity, and then the "current" "expected liability" and the "non-current" "expected liability" are treated separately.The second method is to break the hypothesis of "rational economic man" in loss-making contracts, not to regard the "lower principle" as the accounting standard, but to respect the firm practice of enforcing the signed contracts by enterprises with good faith.The recognition and measurement of the expected liability is judged by whether the loss contract is continued to be performed.
【作者单位】：江西广播电视大学教务处;江西广播电视大学高职学院;
【分类号】：F275;F233

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