減值準備 的英文怎麼說
中文拼音 [jiǎnzhízhǔnbèi]
減值準備
英文
depreciation reserves-
On the draw of and analysis on the assets decrement provisions
資產減值準備的計提與分析The book balance under this system refers to the actual amount of account without deductions of provision made for the account ( e. g., accumulated depreciation, provisions for impairment of assets )
本制度所稱的賬面余額，是指某科目的賬面實際余額，不扣除作為該科目備抵的項目（如累計折舊、相關資產的減值準備等） 。Provision for diminution in value
減值準備Withdrawal of entrust loans reserves
計提的委託貸款減值準備If the creditor has made provision for the impairment of the credit, he shall first offset the aforesaid difference against the impairment provision, then include the shortfall in the current profits and losses
債權人已對債權計提減值準備的，應當先將該差額沖減減值準備，減值準備不足以沖減的部分，計入當期損益。Provision for loss on realization of long - term investments
長期投資減值準備Comparation of the fixed assets decreases and accumalated depreciation
固定資產減值準備與累計折舊的比較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。We find evidence that two items, irregular item, reserve of devalue, are used to achieve increase or decrease in earnings. and it is no effective evidence that the item of working capital is used to manage earnings
St公司的盈餘管理行為主要是通過對非經常性損益項目與資產減值準備項目進行的，而對于營運資本項目的盈餘管理行為則基本上未得到有效證實。The third part is the key part of this paper to conclude that the execution of 8 items of impairment of assets reserves by the listed companies is incomplete ; the allocation of impairment of assets reserves may improve quality of asset ; the execution of impairment of assets accounting policy has impact on the profit of listed companies ; different economic motivations have influence on the execution of impairment of assets accounting, the listed companies which is converting their deficit or re - offering stock will choose low asset deprecation rate, while the others in deficit or with motivations for flat profit may select higher rate. the fourth part puts forward some suggestions on the development of assets depreciation accounting system in china based on the immature situation of assets depreciation accounting
通過對2001年上市公司執行資產減值政策的執行行為進行分析，得出結論：上市公司執行八項資產減值準備並不完全；資產減值準備的計提能提高資產的質量；資產減值會計政策的執行對上市公司的利潤有影響；不同的經濟動機對資產減值會計政策的執行行為有一定的影響，具有扭虧、配股、臨界動機的上市公司一般會選擇較低的資產減值計提比例，具有虧損、利潤平滑動機的上市公司一般會選擇較高的資產減值計提比例。Provision for loss on realization intangible assets
無形資產減值準備Comparison reduced value preparation of capital
資產減值準備的比較Research on assets depreciation reserves
資產減值準備問題研究Analysis of impaired assets and profit handling on listed company
淺議資產減值準備和上市公司利潤操縱Intangible assets depreciation reserves
無形資產減值準備The effect of assets depreciation plans on accounting information
試論資產減值準備對會計信息的影響及對策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Focus on quality of account information tm ready for capital depreciation in hospital
醫院應建立資產減值準備Much of the week ' s other news seemed to bear this out : nomura, japan ' s largest securities house, said it would take a $ 620m write - down on mortgage - backed securities ; and citigroup posted a 57 % drop in quarterly profits and said parts of the debt market might not recover soon
本周大部分其他新聞看來都證明了這一點：日本最大的證券公司野村證券稱將對按揭證券計提6200萬美元減值準備；花旗集團公布的季度利潤下降了57 % ，稱債券市場的部分或許不會很快復元。Stock rights investment depreciation reserves
股權投資減值準備分享友人