價值減損 的英文怎麼說

中文拼音 [jiàzhíjiǎnsǔn]
價值減損 英文
impairment of value
  • 價 : 名詞1. （價格） price 2. （價值） value 3. [化學] （化合價） valence
  • 損 : Ⅰ動詞1 （減少） decrease; lose 2 （損害） harm; damage 3 [方言] （用尖刻的話挖苦人） speak sarcas...
  1. Amortising an asset effectively transfers its value, or the part that is being written off, from the balance sheet to the profit and loss account, where it reduces taxable income

    攤銷資產有效地把資產價值或正被沖銷的那部分價值從資產負債表上轉移到損益表上從而減少了應納稅收入。
  2. A little crack detracts from the value of the vase

    小小的裂痕減損那個花瓶的價值。
  3. Regarding retains the customer to anticipate the power the protection, divides into two kind of situations, one is betrays the human to remise again sign other people or damages, when the reduced sign value to anticipated the power the protection, two is the third person temporarily violates the anticipation to anticipate the power the protection

    對于保留買主期待權的保護，分為兩種情況，一是出賣人將標的物再讓與他人或毀損、減少標的物的價值時對期待權的保護，二是第三人侵害期待權時對期待權的保護。
  4. Article 30 should a well established or fledgling industry at home be in substantial harm or under threat of such harm due to the import of relative goods in under normal value, the state may take any countermeasures to expel or mitigate such harm or threat

    第三十條產品以低於正常價值的方式進口，並由此對國內已建立的相關產業造成實質損害或者產生實質損害的威脅，或者對國內建立相關產業造成實質阻礙時，國家可以採取必要措施，消除或者減輕這種損害或者損害的威脅或者阻礙。
  5. Subject to any express provision in the policy, where the assured has paid, or is liable for, any general average contribution, the measure of indemnity is the full amount of such contribution, if the subject matter liable to contribution is insured for its full contributory value ; but, if such subject - matter be not insured for its full contributory value, or if only part of it be insured, the indemnity payable by the insurer must be reduced in proportion to the under insurance, and where there has been a particular average loss which constitutes a deduction from the contributory value, and for which the insurer is liable, that amount must be deducted from the insured value in order to ascertain what the insurer is liable to contribute

    除保單另有規定外，如果被保險人已經給付或有責任給付任何共同海損分攤，其賠償限額為：如果負責分攤的標的物是按分攤價值足額投保的話，應按共同海損分攤全額賠付；如果該標的物未按分攤價值足額投保或只投保了一部分，保險人應支付的賠償額必須按不足額保險比例減少，而且如果發生了應從分攤價值內扣掉的單獨海損損失，且保險人對此負有賠償責任，則應從保險價值中先予扣除，以便確定保險人應承擔的分攤額。
  6. Using the complex potential method in the plane theory of elasticity of an anisotropic body, the series solution of finite anisotropic thin plate containing an elliptical inclusion is proposed with the help of faber series. a hybrid element with an elliptical inclusion for anisotropic materials is obtained by using the hybrid variable principle, and the element efficiency is verified by numerical examples. the state of the damage is modeled by an elliptical soft inclusion, and using the point stress criterion based on characteristic curve and yamada - sun etc. criteria, the prediction of the strength of a composite laminate with damage is set up

    首先基於經典層板理論，將復合材料層板的彈性問題化歸為均勻各向異性板來求解；採用各向異性體平面彈性理論中的復勢方法，以faber級數為工具，給出了有限大含橢圓核各向異性板彈性問題的級數解形式；利用雜交變分原理，成功導出含橢圓核各向異性板雜交應力有限元，並用算例驗證了該單元的可行性和有效性；採用含剛度折減橢圓形彈性核的沖擊損傷模型，引入基於特徵曲線和yamada - sun破壞準則的點應力判據，建立了含損傷復合材料層板剩餘強度的分析方法；通過數值計算詳細討論了各種幾何參數對損傷層板應力分佈、剩餘強度的影響，得到了一系列對工程應用具有實用價值的結論。
  7. Analysts at goldman sachs reckon that, despite the large write - downs already announced by financial institutions, another $ 108 billion - worth of losses on subprime cdos have yet to surface ( see chart )

    高盛公司的分析家又計算得出，除財政機構已聲明的資產減值外，次級抵押貸款證券仍有價值1080億美元的損失（見圖表） 。
  8. If the mortgagor is not responsible for the decline in the value of the mortgaged property, the mortgagee may only demand that the mortgagor provide security to cover the loss resulting from the decline in value

    抵押人對抵押物價值減少無過錯的，抵押權人只能在抵押人因損害而得到的賠償范圍內要求提供擔保。
  9. But where the ship is an actual total loss or when the cost of repairs of the damage would exceed the value of the ship when repaired, the amount to be allowed as general average shall be the difference between the estimated sound value of the ship after deducting therefrom the estimated cost of repairing damage which is not general average and the value of the ship in her damaged state which may be measured by the net proceeds of sale, if any

    如船舶遭受實際全損或修理費用超過修復后的船舶價值，則作為共同海損的數額應為該船的估計完好價值減去不屬于共同海損的損失的估計修理費用和船舶在受損狀態下的價值（如果售出則為出售凈得）的余額。
  10. The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,

    2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。
  11. This christian meaning of marriage, far from diminishing the profoundly human value of the marital union between man and woman, confirms and strengthens it cf. mt 19 : 3 - 12 ; mk 10 : 6 - 9

    這個基督徒的婚姻意義，毫不減損男女夫妻結合的深度人性價值，反而對它加以肯定和鞏固參看瑪竇福音19 : 3 - 12 ;馬爾谷福音10 : 6 - 9 。
  12. Article 16 after the loss of asset impairment has been recognized, the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post - adjustment carrying value of the asset systematically ( deducting the expected net salvage value ) within the residual service life of the asset

    第十六條資產減值損失確認后，減值資產的折舊或者攤銷費用應當在未來期間作相應調整，以使該資產在剩餘使用壽命內，系統地分攤調整后的資產賬面價值（扣除預計凈殘值） 。
  13. Third, abbreviating and adapting the realistic case is the only way to the logic type. basing on the function and the relations, the european scholars classify the logic type of pure economic loss as the coexists loss, the reflecting loss, the third party causing loss, the shift loses, on this foundation, the author " describes " three basic characteristics about these five logical types

    第三，對現實案例作適當的裁減和升華是經驗類型上升為思想層面的邏輯類型的必經之路，藉助歐洲學者基於功能和關系對純粹經濟損失的分類方法，純粹經濟損失的邏輯類型被概括為並存的損失、反射損失、第三方引起的經濟損失、瑕疵產品或建築物減損價值損失和轉移損失，在此基礎上，筆者「描述」了這五種邏輯類型的三個基本特徵。
  14. Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings

    長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題，主要是因為長期資產數額巨大，其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響，而且其會計處理離不開估計和預測，企業可能會利用各種判斷進行盈餘管理。
  15. Where any evidence shows any possible impairment of a particular asset of the headquarter, the enterprise shall calculate and determine the recoverable amount of the asset group to which the asset group or the combination of group assets belongs to, then compare it with the corresponding carrying value of the asset so as to decide whether it is necessary to confirm the impairment loss

    有跡象表明某項總部資產可能發生減值的，企業應當計算確定該總部資產所歸屬的資產組或者資產組組合的可收回金額，然後將其與相應的賬面價值相比較，據以判斷是否需要確認減值損失。
  16. The average of the managers " stockholding ratio is 8. 30 % in the listed companies of mbo in china, is far less than 32. 88 %. it is illustrated that the listed companies of mbo may put into effects on mbo once more

    而管理層持股水平高於32 . 88的企業，建議不必實行mbo了，因為這會導致管理層大股東對外部股東的利益侵佔，損害中小股東利益，導致公司價值減少。
  17. The measure of wearing out, consumption or other reduction in the useful life of a fixed asset whether arising from use, effluxion of time or obsolescence through technology and market changes is called depreciation

    對固定資產在使用期限內磨損、消耗和其他原因減少的一種估量稱為折舊，這些價值的減少是由於使用中的磨損、時間的推移或技術的進步及市價的變動引起的價值損失。
  18. Then, based on the summarization and evaluation of the fruits and shortage other scholars made, this paper brings forward the research hypotheses. on the base of fully understanding of various research models of value relevance, this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china. the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000, the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing, and it needs further researching

    在對各種價值相關研究模型充分理解的基礎上，本文有針對性地選擇feltham - ohlson模型和資產負債表模型作為研究的基本模型，並根據所研究的具體問題對模型進行了修正，用以檢驗我國a股上市公司會計數據的價值相關性，研究結論如下： 1 、 1996 2001年我國會計信息的價值相關性沒有隨各項具體會計準則的頒布和變更逐年提高，反而逐年降低； 2 、 feltham - ohlson模型在檢驗虧損上市公司時失效，這可能是我國資本市場中特有因素造成的； 3 、與2000年相比， 2001年會計數據不但沒有更謹慎，反而更「激進」 ； 4 、本文檢驗結果無法判斷計提《企業會計制度》新要求的四項資產減值準備后計算出的企業資產帳面價值是否比未計提資產減值準備計算出的資產帳面價值更接近企業真實的經濟價值，有待今後做進一步的研究。
  19. I / we further agree that you or your agents are not responsible for any errors or delays in transmission or interpretation of this documentary credit or for the oloss or non - arrival of part or of all the aforesaid documents, or the quality, quantity or value of the merchandise represented by same, or for any loss or damage which may happen to said merchandise, whether during its transit by sea or land or after its arrival or by reason of the non - insurance or insufficient insurance thereof or by whatever cause or for the stoppage, or detention thereof by the shipper or any party whomsoever, engaging myself / ourselves duly to accept and pay in all like instances

    本信用狀之傳遞錯誤、或遲延、或解釋上之錯誤、及關于上述單據所載貨物、或貨物之品質或數量或價值等之有全部或一部份減失或遲遞或因未經抵達交貨地，以及貨物無論因海面或陸上運輸中或運抵后或未經保險或保額不足或因承辦商或任何第三者之阻滯或扣留及其他因素等各情形，以致喪失或損害時，均與貴行或貴行之代理行無? ，且在以上任何情形之下仍應由申請人照付。
  20. Aim at the shortage in actual application that the frp pipe flange joint with the steel pipe and steel parts, in consideration of the special advantage of the adhesive boned joint, put forward the method that the steel flange adhesive boned steel pipe or steel part after the steel flange instead the frp pipe flange, or the frp pipe adhesive boned direct with the steel and steel part, it can reduce the stress concentration problem that cause from the different of the descend speed and the hot bulge or freeze coefficient in the applied process. thus reduce the damage number and the maintenance costs of the piping, so this method can have the greatly actual application value

    針對玻璃鋼管道與鋼管及鋼管件之間法蘭連接方式在實際應用中的不足之處，考慮到膠接連接的獨特優勢，提出如用鋼法蘭代替玻璃鋼法蘭與玻璃鋼管道膠接后，再與配套的鋼管及鋼管件進行連接，或玻璃鋼管道直接與鋼管（件）進行膠接連接，則可減少玻璃鋼管道在應用過程中與鋼管（件）連接后因沉降速度及凍脹系數均不同而產生的應力集中問題，減少管道的損壞次數及維護成本，有很大的實際應用價值。
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