減值準備金 的英文怎麼說
中文拼音 [jiǎnzhízhǔnbèijīn]
減值準備金
英文
depreciation reserves-
The experience of the banking sector as a whole was however less favourable as branches and subsidiaries of foreign banks marked down the value of holdings of regional debt securities and increased their provisions against loans to regional borrowers
可是，整體銀行業形勢卻較遜色，原因是外資銀行分行及附屬公司均須為所持亞洲債券減記賬面價值，以及為亞洲區內貸款增撥準備金。In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。The original prices at the beginning and the end, the amount of accumulative depreciation, and accumulative amount of the impairment provisions for fixed assets
（三）各類固定資產的期初和期末原價、累計折舊額及固定資產減值準備累計金額。Problems and countermeasures for enterprise assets devaluation
企業計提資產減值準備金所面臨的問題及其對策In the present dissertation, the densification mechanisms and the structure controlling of various transient layers of w - mo - ti flier - plates with graded wave impedance were mainly investigated. wholly dense w - mo - ti flier - plates were then prepared by powder stacking and hot - pressing. in order to achieve a required wave impedance profile and a quasi - continuous change along the thickness direction, the ratios of components in transient layers were well adjusted
論文採用粉末冶金方法，詳細研究了w - mo - ti體系梯度飛片材料中各組元的燒結緻密化機理與控制方法，以精細控制不同配比的混合粉末的鋪填方式與鋪填結構來減小梯度飛片材料內部波阻抗值的躍變幅度，成功制備出波阻抗按指定分佈特徵沿厚度方向準連續變化的、波阻抗面平行度高並且整體緻密的w - mo - ti體系梯度飛片。Local banks remained well - capitalized and liquid. the performance of the rest of the banking sector was less satisfactory, partly due to the need for some branches and subsidiaries of foreign banks to make provisions against, or write down the value of, their regional exposure
本地銀行資本及流動資金水平維持充裕，但相對來說，其他銀行的表現卻較遜色，部分原因是一些外資銀行的分行及附屬公司需要為區內借貸提撥準備金或減記賬面價值。The business reputation upon initial measurement shall be measured on the basis of its costs minus the accumulative impairment provisions
初始確認后的商譽，應當以其成本扣除累計減值準備后的金額計量。分享友人