（会计学专业论文）煤炭上市公司资产减值问题的研究.pdf

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89:;chqq*+,-fl ?fi vwy?fi ? ?h? ?)?-? st ?(mvwy?op?#? yg?27? 2.2 ? 2.2.1 ? *+?j“y+_?n !? ?01?a ?y?01?fi ?i?*+?-?k?h?8? *+01?x?y?q?a? .;?*+?t?01*+,-g ? ij?m*+?)?fi ab?c?ld?*+,-01? ?*+?)?01(h?fl ?/?2006 2 15 # ?fi ?01.t ? !8i deh$13?v?40 13?v? ?45?g?)?:y?,t?2.?)?o?kq? ?m*+?$?f?fi 4)?5?*+45t?4f?*+f-6t ?g?ba?u?f-45-?*+?y,-?36 14 3 ? 3.1 $% !?4.9?6789:; 22 + ? 21 +h a m 891 +h b m89?jm?hh6789:;?=xa?+mi ?m? b m?0?m?eh?)o?8?6789:; ?1?y?vfi ?+?m;j*+zwh6789 :;?*?0fi ?ixzw?)*+b*y?lh6789:;*+ zw?mwx? ?g 2008 ?6789:;?fg?1? 2008 6789:;k*+z w? 5699.67 ?6ui?.a? 2784 ? 946.79 *+zw?”?6e? 5.13 j_?h?h 6789:;h 2008 k?$6?h? 3254.80 ?k?$h? 1071.33 ? ?6ui? 368.23 ?_?h?p?6e? 4.06 ?4? 8m96789:;kmpq ef? ?:? ? 3-1 ?1z#21 +6789:;? 8 +:;h4?qy8913 +:;h8?qy89?j8?t?#6789:;89y?;h ? 1 +h?v? 7 +h? 2 +h? 2 +h? 2 + h? 1 +h? 1 +h89? 1 +h? 2 +h?9? 2 +? ?h?v?89?6789:;y?9wx? 21 +6789:;? 33.3%?w 14 +:;y?9w? 2(6789:;mf? $g?6789:;j?fge?m 21 +6789:;?km )l 19889620455 5198582500 18 601666 %?4e 1397139042 1387139042 19 601699 neo! 1150542000 1150542000 20 601898 k?!5509654000 21 601918 pq 1850386896 1047776200 xy 55571446247 25511780461 ? j 3-2 ?#?fgt?#? 2009 6 30 6789:;km? 1 55571446247 m c?m?1 25511780461 m? 21 +6789:;?km? ?km? 19889620455 mc?m?6ui?c?m? 5509654000 m? 3-2 ?1z#kmh 1-10 ?6789:;? 9 +kmh 10-100 ?6789:;? 10 +kmh 100 ?8?:;? 2 +?6789:;?c ?mh 1-10 ?:;? 14 +h 10 ?8?:;? 7 +?t?#? 21 + 6789:;?km)l 238821000000 278 407000000 18 601666 %?4e 11047144804.66 16357506453.50 19 601699 neo! 10223625644.9867 20 601898 k?! 57959436000 94678980000 21 601918 pq 12080871904.8986 xy 438072954409.60 569967363016.67 ? 3-3 ?fgt?z#21 +6789:; 2007 ?k*+?1? 438072954409.60 2008 k*+?1? 569967363016.67 ?2007 k*+zw? x?k*+? 238821000000 2008 k*+zw?x? ?k*+? 278 407000000 w 2007 ?y? 3-3 ?1z#?k*+h1-10?1+ h10-100?13+ h100-1000 ? 6 +1000 ?8? 1 +2008 6789:;k*+h 1-10 ? ? 1 +h 10-100 ?:;? 8 +h 100-1000 ?:;? 11 +1000 ? 8?:;? 1 +?t?#6789:;?k*+zwa?x? 4(6789:;_?h?b? $g?6789:;j?:?fgm 21 +6789:;?_? h?fi ?ab? 3-4? 18 ? 3-4 ? tab. 3-4 coal listed companies operating income amount 5_tu ? ? ? 2007 2008 1 000552 ? 284138797.11 405863873.88 2 000723 ? ! 807029876.68 1711490396.85 3 000780 st %! 1336323803.96 2618565388.49 4 000933 )*?+ 8484447287.06 12006100823.57 5 000937 ./! 5301654817.83 9275886197.11 6 000968 ?12 3426082976.09 4735278999.58 7 000983 $#? 7802826918.6967 8 002128 34?5 2611232073.99 3883094365.11 9 600123 6789 3494746694.14 4912099777.13 10 600188 ;?! 10269765698.4146 12 600395 ab?+ 2408667578.75 4104038523.66 13 600508 ?:! 5204340022.98 6895108458.17 14 600971 d? 1304013771.95 2649147288.14 15 600997 gh?+ 5475205392.79 9401430535.80 16 601001 ij?5 5109439173.69 8395195960.08 17 601088 k)l 82107000000 107133000000 18 601666 %?4e 11060934352.1577 19 601699 neo! 9948549379.76 16669904252.58 20 601898 k?! 36823308000 51464934000 21 601918 pq 3664458150.55 5426255717.75 xy 223519997193.58 325479599237.8 ? 3-4 ?fgz# 2007 21 +6789:;_?h?k? 223519997193.58 2008 ?_?h?k? 325479599237.8 2008 9 2007 _?h?k? ?y?2007 ? 2008 ._?h? 2007 _?h? ? 82107000000 2008 _?h? 107133000000 ?1z#2007 6789:;_?h?h 1-10 ? 2 +10-100 ? 14 +100 ?8?: ;? 5 +2008 6789:;_?h?h 1-10 ? 1 +10-100 ? 12 +100-1000 ? 7 +1000 ?8?:;? 1 +?t#6789:;?_ ?h?zwa?x? 5(6789:;mhm $g6789:;:?j?fgm 21 +6789:;?mhm ?fi ?ab? 3-5? ? 19 ? 3-5 ? ?! tab. 3-5 coal listed company earnings per share ? 3-5 ?fgz#21 +6789:;2007 mhmf? 0.79 /m 2008 ?mhmf? 1.48 /m?1abz#2007 6789:; mhmh 1 /m?u? 13 +1 /m?8? 8 +2008 6789:;mhm h 1 /m?u? 6 +h 1-2 /m? 9 +h 2 /m?8? 6 +?t? #2007 ? 2008 21 +6789:;?mhm?8?-?6789: ;?h? 6(6789:;+? $g 21 +6789:;?y? m 21 +6789:;?_ +?fi ? 3-6? asb?_ct/?u ? ? ? 2007 2008 1 000552 ? 0.25 0.51 2 000723 ? ! 0.50 0.61 3 000780 st %! 0.17 0.67 4 000933 )*?+ 1.639 2.299 5 000937 ./! 0.725 2.493 6 000968 ?12 0.677 1.332 7 000983 $#? 0.868 1.440 8 002128 34?5 0.74 0.85 9 600123 6789 1.414 2.453 10 600188 ;?! 1.03 1.51 12 600395 ab?+ 0.260 1.076 13 600508 ?:! 0.71 1.54 14 600971 d? 1.07 1.62 15 600997 gh?+ 1.10 1.46 16 601001 ij?5 0.6 2.40 17 601088 k)l 1.066 1.337 18 601666 %?4e 1.03 2.476 19 601699 neo! 1.53 2.48 20 601898 k?! 0.44 0.52 21 601918 pq 0.27 0.65 xy 16.638 31.04 %de 0.79 1.48 20 ? 3-6 ?#?$ tab. 3-6 coal listed company main product ? ? ? ?fg hij 1 000552 ? 1994-01-06 ?kglmnompq 2 000723 ? ! 1997-05-15 ?krsno 3 000780 st %! 1997-06-06 ?kglm?knorsmpq 4 000933 )*?+ 1999-08-31 t(u)?mnv?mw? 5 000937 ./! 1999-09-09 ?kglmnompqxt?mny?mnv? 6 000968 ?12 2000-06-22 ?kglzpx|km?1mnv? 7 000983 $#? 2000-07-26 ?kglm?krsm?kpqx|m?v?m?v? 8 002128 34?5 2007-04-18 ?km?2sx?m?hi? 9 600123 6789 1998-12-17 ?km?m?m?m?m2? 10 600188 ;?! 2003-08-21 ?k