资产减值对财务比率分析的影响
Impairment of assets on the financial ratio analysis of effect
According to the new accounting standards, the enterprise all assets in the impairment, in principle should be to the impairment loss to be identified and measured, therefore, the impairment of assets include all assets impairment.
When the enterprise assets impairment provision of consolidated financial statements, the assets of all types are listed for the extraction of impairment of the net. So, always involve assets financial ratio analysis and calculation will be encountered new problems, namely the calculation formula of the molecule, denominator is the use of" total assets" or" net" it is difficult to determine. The viewpoint thinks, various financial ratios are calculated, the molecule, denominator shall use" net assets", the reason is that not only can keep the molecule denominator in calculating consistency, but also conforms to the fair value measurement principle. To this, the author thinks not lump together, should be a concrete analysis of concrete problems.
( a ) reflect the solvency of financial ratio analysis and calculation of the net assets shall use""
Both reflect the short-term solvency ratios, such as the" liquidity ratio", reflects the long-term solvency ratios, such as" the rate of assets and liabilities, calculated using" shall" net assets". The reason is very simple, the impairment of assets ' value portion has been lost or debt to provide security value base, if the use of assets" amount" calculate debt ratios, will cause the financial means of scalar inflated, and the users of financial information misleading.
( two) reflect the operation ability of financial ratio analysis and calculation of total assets" shall be used"
And reflect the solvency of financial ratio analysis to reflect the opposite, operating capacity of financial ratio analysis and calculation of total assets" shall be used". " The accounts receivable turnover rate" for example, after the implementation of new accounting standards, corporate disclosure financial statement listed on the account receivable is already extracted impairment of the net, but without a corresponding reduction in sales revenue and. As a result, extraction of impairment more, accounts receivable turnover rate is high, its turnover less. However, the turnover rate of increase or decrease in turnover days cannot explain the company achieved a good performance, but that the accounts receivable management is poor. The other relates to reflect the operational capacity of various types of turnover rate of principles and the same.
Therefore, if all the assets for impairment of the larger amount, should be adjusted, use an extraction for impairment of assets" total" of calculating various reflects the capacity of business operations turnover rate. The report disclosed in the notes of the impairment of assets information can be used as adjustment basis.
根据新会计准则，企业所有资产在发生减值时，原则上都应当对所发生的减值损失及时加以确认和计量，因此，资产减值包括所有资产的减值。
当企业资产计提减值准备后，统一财务报表上列示的各类资产均为提取减值准备后的净额。那么，凡是涉及资产的财务比率计算与分析都将会遇到新问题，即计算公式的分子、分母到底是使用资产的“总额”还是“净额”难以确定。有观点认为，各类财务比率的计算，其分子、分母应当使用资产“净额”，理由是这样不仅可以保持分子分母计算口径的一致性，同时也符合公允价值计量原则。对此，笔者认为不能一概而论，应当是具体问题具体分析。
（一）反映偿债能力财务比率的计算与分析应当使用资产“净额”
无论是反映短期偿债能力的财务比率，如“流动比率”，还是反映长期偿债能力的财务比率，如“资产负债率”，计算时均应当使用资产的“净额”。原因很简单，资产的减值部分已经失去了偿债的价值或为债务提供保障的价值基础，如果使用资产“总额”计算反映偿债的财务比率，则会导致这一财务指标量的虚增，进而对财务信息使用者造成误导。
（二）反映营运能力财务比率的计算与分析应当使用资产“总额”
与反映偿债能力财务比率的计算分析相反，对于反映营运能力财务比率的计算与分析则应当使用资产“总额”。以“应收账款周转率”为例，新会计准则实施后，企业对外披露财务报表上列示的应收账款是已经提取减值准备后的净额，而销售收入并没有相应减少。其结果是，提取减值准备越多，应收账款周转率越高，其周转天数越少。然而，这种周转率的提高或周转天数的减少不能说明企业取得了好的业绩，反而说明应收账款管理欠佳。其他涉及反映营运能力各类周转率计算的道理与此相同。
因此，如果各类资产减值准备的数额较大，就应当进行调整，使用未提取减值准备的资产“总额”计算各类反映企业营运能力的周转率。报表附注中披露的资产减值信息可作为调整的依据。