Disposal Products

本文探讨了一次性产品的普及现象及其背后原因,包括现代生活的快节奏及人们生活水平的提高。同时,文章也指出了这些产品可能带来的环境污染和健康风险等问题,并提出政府监管和个人警觉等解决方案。

Disposal Products(批判型)

October 6, 2010

(主题很流行的现象)
These days disposal products(主题) ofen hit the headlines of newspapers and have been brought into focus of the public.
Indeed, it is widely accepted that they have gained increasing popularity among people in all walks of life.
Taking a look around you, you can find examples too numerous to list: 描述现象……

(主题很流行的原因)
(1) Among the most important reasons often cited by people is the quickening pace of modern life.
They are often too busy to……, as a result they can do nothing but do…… (生活节奏太快)
(2) Also playing a part is the improvement of people's life.
As a result of the policy of opening and reform, an increasing number of people are much richer than before and can afford 主题. (生活变富裕了)

(主题带来的问题)
Admittedly, 主题 might benefit us in a short term. Unfortunately, they will do us harm in more than one way.
(1) To begin with,/First and foremost, they major harm is that they are sure to pollute the environment. (环境污染)
(2) What's more,/In the second place, to make matters worse, they are likely to have potential harm to public health. (健康威胁)
(3) Last but not least, ……

(我的观点)
To sum up, for the factors mentioned before, we can safely reach the conclusion that the prevalence of disposal products(主题) is bound to cause a chain of undesirable effects.
In view of the present situation, it is high time that the government tried every means to protect environment.
Only in this way, can we have a bright future.

(采取的措施)
There are quite a few solutions to prohibit their harmfulness.
(1) Firstly, in dealing with it, one cannot but admit that our government should take a set of measures to curb 主题.
It is important to set rules to protect the right of our consumers/people. (政府制定法规)
(2) Secondly, people ought to strengthen their sense of alert.
For instance, doing …… will be considered as a smart way to avoid …… (人们提高警觉意识)

 

IMPAIRMENT_RESERVE_DISPOSAL可直译为“减值准备处置”。 ### 定义 减值准备处置是指企业对已计提的资产减值准备进行处理的行为。当资产的可收回金额低于其账面价值时,企业需要按照规定计提资产减值准备,以反映资产的真实价值。而在特定情况下,企业需要对这些已计提的减值准备进行处置。 ### 适用资产范围 - **存货**:当企业的存货遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因,使存货成本不可收回的部分,应计提存货跌价准备。在存货处置(如销售、报废等)时,要对相应的存货跌价准备进行处置。 - **固定资产**:如果固定资产由于技术陈旧、损坏、长期闲置等原因导致其可收回金额低于账面价值,企业应计提固定资产减值准备。当固定资产进行出售、报废、对外投资等处置时,就涉及减值准备的处置。 - **无形资产**:因新技术的出现等原因使无形资产的可收回金额低于其账面价值时,需计提无形资产减值准备。在无形资产转让、注销等处置环节,要处理相应的减值准备。 ### 会计处理示例 以固定资产减值准备处置为例,假设企业有一项固定资产,原值为$100,000$元,已计提折旧$30,000$元,已计提减值准备$10,000$元,现以$50,000$元的价格出售。 1. 首先,将固定资产转入固定资产清理: ```python 固定资产账面价值 = 100000 - 30000 - 10000 = 60000(元) ``` 会计分录为: ```python 借:固定资产清理 60000 累计折旧 30000 固定资产减值准备 10000 贷:固定资产 100000 ``` 2. 收到出售价款时: ```python 借:银行存款 50000 贷:固定资产清理 50000 ``` 3. 结转固定资产清理净损益: ```python 固定资产清理净损失 = 60000 - 50000 = 10000(元) 借:资产处置损益 10000 贷:固定资产清理 10000 ``` ### 影响 - **对财务报表的影响**:减值准备的处置会影响资产负债表和利润表。在资产负债表上,相关资产的账面价值和减值准备金额会发生变化;在利润表上,处置产生的损益会影响当期的利润总额。 - **对企业经营决策的影响**:减值准备的处置情况可以反映企业资产的质量和经营状况。企业管理层可以根据减值准备的处置情况,评估资产的使用效率和效益,从而做出合理的经营决策,如是否继续持有某项资产、是否进行资产更新等。
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