【摘要】 在尝试对现行“账面余额”概念进行合理改进与完善的基础上 ,通过比较、推导、归纳、分析与检验 ,发现“账面余额与可收回金额孰低法”是期末资产计量方法的恰当表述 ,“账面价值法”与“账户余额法”是期末时资产减值计量的两种方法 ,其中“账面价值法”应是这一计量的统一方法。更多还原

【Abstract】 Comparison, inference, induction, analysis and test based on rational improvement of the current "book balance" concept show that "lower-of-book-balance-or-recoverable-amount valuation" is a suitable expression of measurement method of end-of-period assets. The measurement methods of assets devaluation in the end of accounting period include "account balance method" and "book value method", among which the latter should be the united-adopted method of this measurement. In the end, the paper puts forward some suggestion for the improvement of the concept of assets devaluation and its loss.更多还原