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2015年10月30日,兖州煤业被美国投行的一份研报推向风口浪尖,该研报借用激进歌词表达了对兖州煤业第三季度报告的高度不满,质疑兖州煤业通过动用专项储备金缩减成本,实现盈利。由于不同会计准则对专项储备科目的核算方法不同,基于兖州煤业事件,本文就专项储备在不同会计准则处理中的差异体现和原因做分析,并提出了区别处置上市与非上市公司专项储备科目等相应建议。
On 30 October 2015, Yanzhou Coal Mining was pushed to the cusp by a research report by the U.S. investment bank that used radical lyrics to express its high dissatisfaction with the third quarterly report of Yanzhou Coal Mining and questioned Yanzhou Coal Mining’s use of special reserves Gold reduces costs and makes money. Because different accounting standards have different accounting methods for special reserve accounts, based on the Yanzhou Coal Mining Incident, this paper analyzes the differences and reasons of the special reserves in different accounting standards and puts forward some measures to deal with the differences between the special reserve accounts of listed and unlisted companies And so on the corresponding proposal.