随着财产物资市场价格的起起伏伏,有必要在财务帐表上及时反映企业资产的近期价值,增设一个会计科目,可以达到这样的效果,资产在财务账务上的反映更全面,是投资人、债权人的要求,也是企业账务反映企业真实经济实力的需要。基于谨慎性要求,资产入账后一直只有减值计提的可能,当市场因素出现企业财产物资大幅升值时,一般就不做反映,实际的企业资产价值被掩盖,帐表反映的数据就没有了实际意义。因此,我提议增设“市价增贬”会计科目,在清产核资资产评估后,根据评估价格和账面价格差额,计入这一科目。 With the ups and downs of the market price of property supplies, it is necessary to reflect the recent value of the assets of the enterprise on the financial statement in a timely manner. The addition of an accountant can achieve such an effect. The assets are more fully reflected in the financial accounts. People, creditors requirements, but also corporate accounts reflect the real economic needs of enterprises. Based on the cautious requirement, the asset has been only provided for impairment after accounting. When there is a sharp appreciation of the enterprise property and materials in the market, the actual asset value of the enterprise is not covered up, and the data reflected in the account book is not available Practical significance. Therefore, I propose to add a “market price increase / decrease” accounting subjects, after the assessment of the capital assets of the inventory, based on the assessment of the price and book price difference, included in this subject.