英語專業(yè)畢業(yè)答辯答辯自我陳述稿-文庫吧
2024-11-03 04:59 本頁面
【正文】 culturegeneral and culturespecific aspect of culture analysis of the latter one is subdivided into the acquisition of Big “C” and small “c” : the texts are generally arranged from easy to difficult。the academic words increase with grade but the coverage is low。the information of culturespecific learning is addressed much more than that of culturegeneral , the research limitations and suggestions for further studies are the research, my supervisor Professor Gu has given me many valuable taught me how to make the organization logical, the contents rich and relevant, the language appropriate and the format reading the final draft, I still find some mistakes after my previous ments and corrections are please raise your questions!Thank you!第二篇：答辯陳述稿畢業(yè)論文答辯論述稿各位評委老師，同學(xué)們：我叫茍曼妮，我所撰寫的論文題目是：《淺談資產(chǎn)減值會計應(yīng)用存在的問題及對策》。第一部分：企業(yè)資產(chǎn)減值的概述（一）企業(yè)資產(chǎn)減值的涵義資產(chǎn)減值是指資產(chǎn)的可收回金額低于其賬面價值。這里的資產(chǎn)，除了特別規(guī)定外，包括單項資產(chǎn)和資產(chǎn)組。會計準(zhǔn)則規(guī)定資產(chǎn)減值范圍主要是固定資產(chǎn)、無形資產(chǎn)以及除特別規(guī)定外的其他資產(chǎn)減值的處理。（二）企業(yè)資產(chǎn)減值的確認(rèn)標(biāo)準(zhǔn)資產(chǎn)減值的確認(rèn)標(biāo)準(zhǔn)有三方面,永久性標(biāo)準(zhǔn)。經(jīng)濟(jì)性標(biāo)準(zhǔn)?？赡苄詷?biāo)準(zhǔn)。第二部分：企業(yè)資產(chǎn)減值會計應(yīng)用存在的問題（一）資產(chǎn)減值會計制度的操作難度較大資產(chǎn)減值會計的確認(rèn)、計量非常難。資產(chǎn)減值會計制度執(zhí)行缺乏具體標(biāo)準(zhǔn)。（二）企業(yè)隨意設(shè)定資產(chǎn)減值的確認(rèn)標(biāo)準(zhǔn)《企業(yè)會計準(zhǔn)則第8號資產(chǎn)減值》中并沒有明確地規(guī)定資產(chǎn)減值準(zhǔn)備的相關(guān)內(nèi)容，如確認(rèn)的標(biāo)準(zhǔn)與起點以及計量標(biāo)準(zhǔn)等等，故可操作性弱，而且對于數(shù)量標(biāo)準(zhǔn)的確認(rèn)，企業(yè)需要對重要性原則進(jìn)行恰當(dāng)運(yùn)用，且運(yùn)用時還需要考慮兩點，一是企業(yè)現(xiàn)狀
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