新会计准侧（New accounting side）.docVIP

新会计准侧（New accounting side） Impairment of assets usage is as follows: First, the subjects of accounting firms according to the standards of asset impairment provision the impairment of assets formed by the loss. Two, the course should be carried out in accordance with the detailed accounting of impairment of assets project. Three, determine the enterprise assets impairment occurred according to the asset impairment criteria, according to a reduction in the amount of the debit of the subjects, credited bad debts and for inventories, long-term equity investment impairment and held to maturity investment impairment, fixed assets impairment, in the construction of impairment, impairment of construction materials, and production of biological assets -- impairment, impairment of intangible assets, goodwill, impairment and other subjects. Four, enterprise, provision for inventory impairment, held to maturity investment impairment after the value of the underlying assets and recovery, should be in the original provision for impairment reserve, according to the recovery of the amount increased, debit bad debts and provision, held to maturity investment impairment ready and other subjects, credited to the subject. At the end of five, and should be the subject of balance to the profits this year after the transfer of subjects, subjects without balance. * the taxes payable, other payables accounts canceled, replaced by taxes payable, Tax accounting is as follows: First, the subjects of accounting firms should pay various taxes and fees calculated in accordance with the tax law, including value-added tax, consumption tax, business tax, income tax, resource tax, land value-added tax, city maintenance and construction tax, property tax, land use tax, travel tax, education surcharge, mineral resources compensation fees. Companies do not need to pay the number is expected to be paid by taxes, such as stamp tax, farmland occupation tax, not the subject of accounting. Two, the course s