论预计负债的会计处理及改进方法

发布时间：2018-08-03 22:07

【摘要】：《企业会计准则》对预计负债的确认条件和计量方法都有明确规定。在日常账务处理时,预计负债作为非流动负债进行处理,但准则没有明确规定预计负债的流动性。在日常核算中,易产生对预计负债性质和认识上的错误。文章针对此问题,提出按照预计负债的流动和非流动的性质划分会计科目的方法,明确了预计负债的性质,便于会计核算和报表编制,丰富了会计信息的内容,进一步完善企业对预计负债的会计处理,进一步对现行会计处理方法和改进方法进行比较,以反映改进方法的可行性。
[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.
【作者单位】：中国矿业大学管理学院;
【分类号】：F233

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