与会计有关的英语论文怎么写范文
iwilltrymybesttostudysubjects,studyismymostimportantthings,i'manactive,intheschool,perhapssomeonethinksit'ibelivethatifyoutryyourbest,henewtermwasbegin,ithinkit'duringthefirstyear,lyimustworkhardonmyenglish,ihopeicanenjoymyselfinthefirstyear,andhaveagoodgrades!我会尽我最大努力来学习,我会纠正我的缺点和静心来学,我主要是学习,它是我最重要的事,我是知道的。我是一个积极的,可爱和聪明孩子,在学校,我最喜欢的科目是数学也许有人认为是很困难的,但是我喜欢它。相信我,如果你拼尽全力,什么都可以做得很好。新一届的开始,但它是我的第一年,我的高中生活。我认为这会非常有趣而繁忙的。在第一年,我必须做我的英语更好。因为我很喜欢学习英语。不仅我要努力的我的英语水平,但必须在我的其他科目的努力。他们都是非常重要的。我希望我可以享受第一年自己,并有好成绩!
与会计有关的英语论文怎么写
我是在VIP英语论文找他们帮忙的,半个月的时间就帮我搞定了,之后导师要什么参考文献,数据演示和截图,他们都给我搞好了,觉得服务挺周到的,呵呵wqtedlmapz
给我汉字 Funds are the lifeblood of our ability to operate normally, while the fund management has become the core content of corporate Finance and Accounting is exclusively through certain technical means and methods of accounting for funds, and specifically for corporate governance, decision-making accounting information in a As we all know, with the continuous development of the economy, financial accounting in the management, decision-making in an increasingly important Accordingly, the financial accounting of quality, a direct impact on the managers, operators, investors and the public interest, but also affect the company's economic, social image and social credibility, and therefore the process of socio-economic operations irreplaceable Enterprise Management is designed to achieve maximum benefits in the enterprise, that is a great honor to bring to the enterprise, and the various enterprises will realize the healthy and sustainable Business operations and financial condition is through the balance sheet, income statement, cash flow statement and The accounting department directly through the corporate accounting, business conditions and results for effective financial analysis, not only to promote enterprise managers can quickly understand how much of the current corporate profits and the level of debt capacity, but also can be found Enterprise The size of the risks, pros and cons of corporate capital structure, so that the operators use many aspects of the enterprise to make the right decisions, with minimal risk, the most healthy financial position to achieve the maximum profit the At the same time, you can also find some essential issues, in order to improve management to provide the basis of some relevant
At present, almost every school hundreds of colleges and universities in our country have a financial professional, especially in the accounting There are tens of thousands of university graduates in accounting into the talentmarket every year, although accounting is a popular occupation, in this situationthe ordinary and primary financial personnel also apparent International accounting professional talent demand gradually According to statistics from related departments, as at present, lacking of 90000 with the international market international accounting talents in China, a huge gap talentsmeans that we are facing to broaden international vision and the ability to deal with new challenges, to the internationalization, Students can also be the development According to their own understanding and evaluation, found himself still exist in the learning problem, although able to constantly update their knowledge, canquickly accept new things; but learning is not careful enough, resulting Doing things are always Careful, careless but do financial a taboo, so it must be in the future study, life and work in the continuous
与会计有关的英语论文怎么写好
我是在VIP英语论文找他们帮忙的,半个月的时间就帮我搞定了,之后导师要什么参考文献,数据演示和截图,他们都给我搞好了,觉得服务挺周到的,呵呵wqtedlmapz
什么是会计?会计是一种商业语言,它反映的一定是当前经济的现实内容,现实的经济业务事项如何真实展示和说明才是会计的重要问题,有观点认为:“会计是以货币为主要计量单位,以凭证为依据,采用专门的技术方法,对一定主体的经济活动进行全面,综合,连续,系统的核算与监督,并定期向有关方面提供会计信息的一种经济管理活动。” 如果我们将它更简单的称述出来,它就是:“会计是一种经济管理活动”,更简洁一点则:“会计是活动”它有统一性,确定性,强制性。综上所述,会计不仅仅是一种活动,也是一种制度。要学好会计,就要掌握科学的学习方法是学好这门课程的关键所在:一.掌握会计的基本概念,基本理论。基本方法,基本技能。 二.注意好三个联系:注意各项经济业务之间的联系注意各帐户之间的联系,注意会计核算方法之间的联系:三、处理三个关系 处理好全面与重点的关系 处理好理解与记忆的关系 处理好自学与面授的关系会计的未来是什么?对我而言,会计的未来就是今天的努力。我不会预测未来的结果如何,但我必须在今天就要努力,未来的工作环境会不断变化,就业环境也会越来越严峻,竞争必然有上进与淘汰,会计这个岗位需要与时俱进的人才,落后就会被淘汰我的妈妈是一位老会计了、她曾跟我说:“不按照法规制度办事的会计,不是合格的会计;只按法规制度办事的会计,不是称职的会计;维护企业的利益,实质重于形式;执行法规制度,形式重于实质;处理一切繁杂的事情的最好方法就是抓住本质,化繁为简”。这就是我们会计的工作环境,难与易只是一步之遥,看我们如何去做了。经过半个学期的学习,我对会计的认识又进了一步,就拿财务报表来说: 财务报表亦称对外会计报表,是会计主体对外提供的反映会计主体财务状况和经营的会计报表, 财务报表主要是反映企业一定期间的经营成果和财务状况变动,对财务报表可以从六个方面来看,以发现问题或作出判断。一看利润表,对比今年收入与去年收入的增长是否在合理的范围内。二看企业的坏账准备。三看长期投资是否正常。四看其他应收款是否清晰。五看是否有关联交易,六看现金流量表是否能正常地反映资金的流向,注意今后现金注入和流出的原因和事项。What is an accounting? accounting is a business language, it must be reflected by the current economic reality content business, the reality of economic issues how to display and description is true about important issues, there are views “ accounting is in money as the main unit of measure to voucher on the basis of special techniques, a principal economic activities for a comprehensive, integrated, continuous, checking and supervision, and regularly to provide accounting information in an economic and administrative ”If we put it out with a simpler name called, it is: “ accounting is an economic management activities ”, a little clearer: ” “ accounting is active, it has a unity, All things considered, the accounting is more than a To learn accounting, you have to master the science of learning is to learn the key to this course: to grasp the basic concepts of accounting, the basic The basic method, basic Note three contact: to note that various economic links between the to note that the links between the accounts, pay attention to accounting methods between contact:III handling three to deal with the relationship between the full and focal to deal with a good understanding and to deal with the relationship between the self-study and face to faceWhat is the future of accounting? as I'm concerned, the accounting future is today's hard I'm not going to predict the future, but I have to work hard in today's working environment in the future will continue to change, and the employment situation will also be aggravating, and upward mobility and competition is bound to be eliminated and accounting this post and talents who are falling behind isMy mother is an old accounting, she once told me: “ not in accordance with the accounting rules and regulations, is not a qualified accountant; just press the accounting rules and regulations, is not a qualified accountant; protection of interests of substance over form; enforcement system in the form of the substance is more important than; to deal with all complicated things the best way to capture the essence, simplify ” This is our accounting working environment with easy-to-just a short walk away, look at our how to do Now that half a semester of study, my understanding of accounting and one step further and take it to the financial statements:Financial statements also called external financial statements, is transactions'effect for banjiachi transactions'effect financial position and operating in the financial statements,The financial statements reflect company period operating results and financial position of the change in the financial statements are available from six ways to discover problems or A look at the income statement of income and this year, compared to last year revenue growth falls within a reasonable The second of Three long-term investment is Four look at other students'payment is Five for any related party transactions,Six at the cash flow statement is to reflect the movement of funds, cash injection and look for the causes and
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与会计有关的英语论文怎么写初中
资产、负债、所有者权益、收入、费用、利润The six most basic elements in accounting world are Assets, Liabilities, Shareholders' Equity, Income, Expenses, and Net IThe prior three elements above, which are commonly seen in a corporate balance sheet, could be linked through the following equation: Assets = Liabilities + E While the latter three elements, as major components in an income statement, are connected a logic as that: Net Income = Income - EMore specifically, assets, liabilities and equities represent the ability of a corporate, at a certain point of time, to generate income against Whereas income, expenses, and net incomes indicate how well a corporate has managed to increase its assets against liabilities, for a period of Having acknowledged these 6 elements in a timely basis, the users of financial statements will be able to better evaluate a corporate's financial situation in the
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What is the accounting? For many years the popular saying, accounting is accounting, scores and Ancient China "accounting" arising out of the Western Zhou Dynasty, mainly referring to the activities of the income and expenditure records, inspection and In the Qing Dynasty scholar Jiao Xun "Mencius justice", a book on the "will" and "dollars" for the general explained: "it is sporadic in terms of the total cost-effective it will," it is necessary to carry out the accounting for the individual accounts, individual accounts should be integrated, comprehensive accounting Accounting concept: Accounting is the currency as a major units of measurement, using a series of specialized method, the economic activities of enterprises continuous, systematic, comprehensive and integrated accounting and oversight and based on this analysis of economic activity, forecast and control to improve the economy the effectiveness of a management From an accounting definition, we can see that: Accounting first is an economic It wants to use the economic process measurement standards as the main currency continuous, systematic, comprehensive, integrated Economic calculation refers to people's economic resources (human, material and financial resources), the Economic Relations (equivalent exchange, ownership, distribution, credit, settlement, ) and economic process (input, output, income, cost, efficiency, ) conducted by the calculating the number of S Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business Accounting is an economic information It would a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits, debt, debt, and other Provide relevant information to the relevant department advisory services, anyone can provide information through accounting enterprises understand the basic situation, and as the basis for its Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate " Accounting is an economic In the non-commodity economy, accounting directly for property and materials management in commodity economy, because of commodity production and exchange of commodities, economic activity in the property and materials are a form of value performance, accounting is used form of value the management of the property and If accounting is an information system, and mainly focused on corporate and external information users, then that is an economic management accounting activities was mainly within the enterprises, History and reality, the accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, Clearly, accounting whether past, present or future, it is people's economic management
与会计有关的毕业论文范文高中英语
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论管理会计在企业运用的现状与措施 摘要:近年来,随着社会经济的发展和科学技术的进步,我国管理会计的 国际化进程明显加快,取得了一定的成绩。但是并未形成真正意义上的管理 会计应用体系。本文从管理会计在我国企业中应用的现状出发,提出了中国 企业管理会计运行存在的问题,探讨了提高我国企业管理会计应用水平的方 法与措施。 关键词:管理会计现状措施 1管理会计的含义及职能 管理会计又称“内部报告会计”,指以企业现在和未来的资金运 动为对象,以提高经济效益为目的,为企业内部管理者提供经营管理 决策的科学依据为目标而进行的经济管理活动。管理会计包括成本 会计和管理控制系统两大组成部分。 在本世纪50年代以前,我国会计界一般都认为会计具有“反 映”和“监督”两大基本职能,这是根据马克思在《资本论》中对会计所 作的科学概括———即“对过程的控制和观念总结”来理解的。但是,到 了50年代以后,企业会计系统为了适应生产规模的扩大和社会经 济发展的需要,逐步形成了财务会计与管理会计两个子系统,于是会 计实践已经远远超过单纯的事后反映和定期监督的范围。管理会计 把传统的职能扩大到以下四个方面:规划的职能主要是利用财务会 计的历史资料及其他相关信息,进行科学的预测分析,并帮助各级管 理人员对某些一次性的重大经济问题作出专门的决策分析;然后在 这个基础上编制企业的整体计划与责任预算,确定各方面的主要目 标,用来指导当前和未来的经济活动。组织的职能主要是结合本单位 的具本情况,设计并制订合理的、有效的责任会计制度和各项具体会 计工作的处理程序,以便对人力、物力、财力等有限资源进行最优化 的配置与使用。 2企业管理会计运用的现状 我国管理会计工作主要存在以下几个问题: 1管理水平落后,基础管理工作薄弱,管理意识尚待增强目 前,我国企业经营管理水平虽然整体上有了较大提高,但许多企业运 行机制并没有太大的改观。现代市场经济要求企业家不仅要懂经营, 更要懂管理,其中包括会计和财务管理。而在现阶段,大多数企业经 营者离这一要求还有一定的距离,这就在一定程度上限制了管理会 计在企业中的普遍应用。低效、混乱仍是我国绝大多数企业治理结构 中普遍存在的问题。 2传统做法和习惯势力的影响,导致管理会计的应用缺乏良 好的社会环境。在主观思想上,管理会计在中国并没有引起多数企业 的重视,仍然处于一种漂浮状态。这样使得企业应用管理会计的动力 明显不足,企业会计人员仍缺乏管理会计的基本观念。由于我国目前 还没有为之建立健全完整的管理会计体系,没有从客观上消除传统 做法和习惯势力的影响,从而为企业创造良好的条件,使管理会计在 企业中的作用事倍功半,影响了它的推广应用,这是企业难以应用管 理会计的关键所在。 3管理会计理论体系不健全。我国对管理会计的运用是在20 世纪70年代末伴随着管理会计理论的传入开始的,理论和方法基 本上是从西方国家引进的,目前还没有形成一个联系我国实际的系 统的管理会计理论体系。首先,有关管理会计理论研究的专著较少, 而且研究领域狭隘、信息滞后;管理会计理论研究队伍薄弱,缺乏高 层次的理论研究人员。其次,现有管理会计的技术、方法操作性差,没 有创新能力;会计界对实践中已有的一些典型成功案例明显缺乏系 统的研究和归纳总结,到目前为止只有很少的案例得到了系统的研 究与总结。 4企业经营管理人员和财会人员的素质水平偏低。由于一些 企业的决策者对管理会计的重要性认识不足,对管理会计工作缺乏 应有的重视,造成企业财会人员观念陈旧、素质偏低、知识的层次和 结构不合理,缺乏高素质的会计管理人员,使企业难以应用管理会 计。所以,在我国企业,管理会计的任务和职能基本上由财务部门和 成本核算部门承担,没有专门机构和专业人员承担其任务和履行其 职责,无管理会计师专业队伍,全国也无此类技术资格考试。由于企 业把工作重点和主要精力放在会计循环上,只考虑会计实务是否符 合会计惯例,而不去考虑是否有利于企业战略目标的实现,致使管理 会计与财务会计发展不平衡,从而制约了它的推广和运用。 3提高管理会计应用水平的措施 为了使管理会计在我国企业具有广阔的运用空间,充分发挥为 决策者提供经营管理决策的作用,提高企业经济效益,企业应该充分 认识管理会计的特性,转变观念,结合企业具体管理情境,积极探索 管理会计理论在我国企业的运用途径,并创造性地加以应用。提出以 下改进措施: 1改变传统观念,培养企业领导人管理会计意识。提高管理会 计的应用水平,企业领导已经成为一个关键因素。如果企业领导没有 一定的管理会计意识,他们将不会考虑会计人员在预测、决策、规划 和控制中的作用,即使会计人员水平再高可能也难以发挥作用,所以 增强企业领导人尤其是重要领导人的管理会计意识就显得尤为重 要。应该建立一定的社会约束机制,促使企业领导层重视管理会计应 用;适时组织企业领导人培训管理会计的内容;经济师等职称考试中 适当增加管理会计方面的知识;企业领导人自身也应不断完善自己 对会计工作和会计人员的认识。 2管理会计要加强基础理论研究,走理论与实践紧密结合之 路。管理会计能否在实践中得到有效的推广和使用,在很大程度上取 决于如何及时地将实践中得到的成功经验进行归纳、总结、整理、推 广,形成示范效应。要加强管理会计基本理论研究,为管理会计奠定 坚实的理论基础。研究必须理论联系实际,要紧密结合我国国情,建 立一套具有中国特色的管理会计体系。及时总结我国企业开展管理 会计的典型案例和成功经验,形成具有中国特色的理论与实践相结 合的研究成果,并从中找出管理会计发展的客观规律,建立科学的管 理会计理论体系。以适应企业经营机制转变的需要,保证企业生产经 营的高效运行,促进企业自身适应能力的提高,最终有利于管理会计 的进一步发展应用。 3创造良好的管理会计应用环境。首先是加快企业改革,尽快 建立规范的现代企业制度,使企业真正对自己的一切行为负责。只有 企业机制真正转换了,管理会计的应用才会由“别人要企业用”变成 “企业自己要用”,使企业产生一种运用管理会计的内在驱动力。其次 是对投融资要加大改革力度,改革传统的行政审批制度。这样,自我 投资的项目完全由企业自己决策,将来责任也完全由其负责,真正做 到谁出资,谁审查,谁负责。这将有利于科学的投资决策,也将大大促 进现代管理会计在我国企业决策中的应用。 4进一步加强管理会计教育,提高会计人员素质。虽然二十多 年来,我国管理会计取得了很大的成效,但要真正使管理会计在实践 中加以推广应用,必须提高会计人员素质,造就一支专业的管理会计 人员队伍。在知识经济的条件下,企业员工的组成以高智力的员工为 主体,管理会计人员的职能大大扩展,要求管理会计人员要具备较高 的综合素质。在高等学校教育中,要重视管理会计学科的教育,在经 济类、管理类专业中均设置管理会计学科,改革现有的管理会计教 材,解决成本会计、管理会计、财务管理内容重复的问题,引进案例教 学方法,增强所学模型的实用性。 总之,管理会计的推广与应用是一项庞大的系统工程。随着我国 经济的发展,改革的进一步深入以及加入世贸组织,及我国企业法人 治理结构的完善、现代企业制度的建立以及国际化企业的不断涌现, 企业组织结构及环境的变化,加强管理会计在我国企业的应用已成 为大势所趋,其发展任重道远。只要加强管理会计的理论研究,认真 总结其发展过程中的经验与教训,管理会计在我国必将形成一门系 统科学,在企业管理中发挥越来越重要的作用。 资料来源:
一、资产减值核算的国际比较 (一)我国目前对资产减值核算的有关规定。1998年开始执行的《股份有限公司会计制度》及财政部文件规定,公司应计提坏账准备、短期投资跌价准备、存货跌价准备、长期投资减值准备(四项准备金)。2000年底发布的《企业会计制度》要求对所有符合资产定义的不实资产计提减值准备;同时,规定企业不得计提秘密准备。资产减值准备的确认、计量。我国确认资产减值时采用备抵法。在“资产负债表”中,各项资产减值作为其资产的减项列示。关于资产减值的计量,我国《企业会计制度》分别就存货、应收账款、固定资产等八项资产项目作了具体的规定。资产减值准备的披露。企业计提的各项资产减值准备,在期末对外提供财务会计报告时,应在“资产减值准备明细表”中单独披露。披露内容包括:各减值准备的年初金额、本期增减变动金额及年末金额。(二)国际上对资产减值核算的观点。美国财务会计准则委员会(FASB)第121号准则公告《长期资产减值和待处置的长期资产的会计处理》规定,在评估长期资产和某些可辨认无形资产的账面价值的可收回性时,如果使用该项资产以及最终处置可产生的预期的未来现金流量的总和低于其账面值,就应当确认减值损失。减值损失的计量应建立在公允价值的基础上。在评估可收回价值时,FASB采用的是未折现的预期现金流量,而在确认资产减值时则以公允价值为基础。国际会计准则IAS 25《投资会计》规定,长期投资的账面金额因非暂时性的下跌而发生的减少数,应计入损益表,除非它们能与以前的重估价相抵销。当投资的价值升高或跌价的理由不复存在时,已经减少的账面金额可以转回。1998年发布的IAS 36《资产减值》准则规范了企业确保其资产以不超过可收回金额进行计量的程序,要求企业确认资产减值损失。与此同时,IAS 39中也对金融资产减值损失的判断、确认作了具体规定。国际上规定,企业对资产减值准备的披露至少应当包括以下信息:导致资产减值发生的具体原因及其对资产服务能力的影响,估计可收回价值的方法,资产的可收回价值,确认的减值损失及其列示,资产减值冲回的原因及金额和在报表中的列示。(三)国际惯例与我国制度对资产减值核算的差异分析。资产减值的确认。(1)资产减值的确认标准,目前主要有三种:即永久性标准、可能性标准和经济性标准。不同国家对于确认标准的选择有所不同。美国等一些国家使用可能性标准,其主要特点是,确认和计量的基础不一致,确认时使用未来现金流量的未贴现值,计量时使用公允价值,这样可能会导致资产价值的高估;英国等一些国家采用永久性标准,它强调只有在预计的未来期间内不可能恢复时,才对资产减值损失进行确认;IAS 36等广泛采用经济性标准,只要发生减值就予以确认,确认和计量采用相同的基础。从我国《企业会计制度》规定来看,我国资产减值的确认标准基本倾向于经济性标准。(2)关于资产减值的恢复。《企业会计制度》规定,如果已计提减值准备的资产价值又得以恢复,应在已计提减值准备的范围内转回。这一点,与国际会计准则、英国会计准则已形成了共识。然而FASB 121不允许资产减值的冲回。资产减值的计量。(1)资产减值的计量属性。国际会计准则规定,资产减值应采用资产的净售价与在用价值孰高确定可收回金额进行计量。美国会计准则规定,企业使用和持有的资产应采用公允价值进行计量,允许确认未实现损失或利得。英国会计准则规定,资产减值应采用可变现净值与在用价值孰高为基础进行计量。我国《企业会计制度》则按照不同的资产对其计量属性作了具体的规定,仅允许确认未实现损失。由此可见,我国的会计处理更为充分地体现了稳健原则。(2)可收回价值的确定。对于可收回价值可以有不同的理解。美国FASB采用的是未折现的现金流量。我国《企业会计制度》将其规定为资产的销售净价与使用价值两者之中的较高者。IAS 36中也有类似规定,但在某些情况下可以是资产的使用价值或其销售净价。虽然各国在表述上各有不同,但都体现了谨慎性原则,而且都有着国际化趋势,进一步提高了各国会计信息的可比性。在测定资产的可收回金额时,我国通常以单项资产或资产类别为基础测定,这在操作中有局限性。IAS 36中规定,如果不可能估计单个资产的可收回金额,企业应确定资产所属的现金产出单元的可收回金额,而“现金产出单元”评估的方法正好弥补了我国测定中的不足。资产减值的披露。国际上要求对资产减值披露的内容更为详实,不仅包括我国《企业会计制度》中的要求披露的内容,而且还包括导致确认或转回减值损失的事件和环境等内容,提高了会计信息的相关性,进一步杜绝人为操作利润的可能。二、进一步完善和利用我国资产减值核算信息的建议(一)将资产减值核算的评价纳入商业银行的信贷监督范围。现实生活中,一些企业存在大量银行信贷资产,这些资产大都转化成了物化的资产。当企业陷入瘫痪或半瘫痪状态时,转化后的物化资产也逐渐被消耗掉,成为空壳,银行损失将无法计算。那么怎样才能让银行损失减少甚至不发生?笔者认为,对银行贷款资产组合中的不良资产计提减值损失,让银行记录贷款的经济减值。鉴于考虑信贷资产转化为物化资产后,企业可能会出于粉饰报表业绩的动机,少计提资产减值准备、增加当期盈余,或者改变资产减值准备计提、转回、核销的时间,调高当期的利润。这样给银行制造假象,误认为企业仍有还贷能力,不能觉察到贷款中存在的潜在风险。要杜绝企业虚报资产、操纵利润的现象,笔者认为,让企业会计人员与银行委派人员共同组成一个专门小组,定期或至少每年年末对企业中的信贷资产转化后的物化资产进行全面检查,合理预计并对这些资产可能发生的经济减值进行记录,及时采取措施。需要指出的是,文中的信贷资产主要指专项贷款。(二)进一步与国际会计准则接轨,引用“现金产出单元”的估计。我国《企业会计制度》在估计资产的可收回金额时,往往以单项资产或资产类别为基础进行确定。这在实际操作中存在某些局限性。在很多情况下并不能认定某一资产的可收回价值,因为在一般情况下都是许多资产共同作用产生现金流入。笔者认为,不妨引入“现金产出单元”进行评估。现金产出单元是不依赖于别的资产组合就能为企业产生现金流量的最小的可辨认的资产组合,可以是某一单项资产,也可以是若干资产的组合体。它的提出,为分析资产的可收回价值奠定了基础。通过对企业资产使用方式、作用和特点的分析,就可以将众多资产进行组合。在其组合过程中,应当考虑的因素有产品线、营业特征、地点、地区或地域及管理当局的有关政策等。如果单项资产的可收回金额难以确定,管理层应据此辨别该资产所属现金产出单元,估计该单元整体的可收回金额,并通过现金产出单元的可收回金额与账面价值的比较,来判断是否发生减值损失,以此确定发生减值损失的金额。然后,在单元的资产间分摊减值损失。笔者认为,可以采用加权分摊法,根据单元中各资产的账面价值,与以各资产剩余使用寿命的比重为权数加权后的账面金额之间的比率进行分摊;同时考虑在更新换代较快的资产和价格较稳定的资产之间进行平衡。