減值的 的英文怎麼說
中文拼音 [jiǎnzhíde]
減值的
英文
devalued
-
的 :
4次方是 The fourth power of 2 is direction
-
減值 :
depreciation
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First, it reduced any incentive the bcra might have had to devalue the peso by converting its liabilities into us dollars a measure of greater significance for argentina than for hong kong, since banks clearing balances in the former also include statutory liquidity deposits
首先,這項措施把阿根廷央行
的負債轉為美元,從而
減低了阿根廷央行把披索貶
值的誘因這項措施對阿根廷
的影響比香港大,因為前者
的銀行結算餘額包括法定流動資金存款。
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On the draw of and analysis on the assets decrement provisions
資產
減值準備
的計提與分析
-
Article 51 where a mortgagor ' s acts are likely to cause the value of the mortgaged property to decline, the mortgagee shall be entitled to demand that the mortgagor cease and deist from such acts
第五十一條抵押人
的行為足以使抵押物價
值減少
的,抵押權人有權要求抵押人停止其行為。
-
The spin control has a small up - arrow and a small down - arrow button for incrementing or decrementing a value
數
值調節鈕控制項包含用於遞增或遞
減值的向上箭頭和向下箭頭小按鈕。
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The spin control has small up - arrow and down - arrow buttons for incrementing or decrementing a value. bitmap button implementation of
數
值調節鈕控制項( spin control )包含用於遞增或遞
減值的向上箭頭和向下箭頭小按鈕。
-
Compared with international accounting rule, chinese enterprise accounting rule has a gap on time of confirmation, standard of confirmation, rule of confirmation, mode of confirmation, acquirability of confirmation, standard of calculation and mode of disclosure on impairment of assets accounting
我國會計企業準則(制度)與國際會計準則相比,在資產
減值的確認時間、確認標準、確認原則、確認方式、確認歸屬、計量標準、信息披露方式等方面都有差距。
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The accounting standards for the impairment of assets having been officially decreed in different countries, the systematic study on it have much yet to be made. therefore, out sprouts this thesis which aims to establish an accouting system for the impairment of assets. this paper analyzes the essence of impairment from two aspects and arrives at a conclusion that the impairment of an asset is the carrying amount of an asset which may not be recoverable
本文第一部分首先從經濟學與會計學角度對資產
減值的本質予以剖析,指出資產
減值的本質是資產
的現時經濟利益
的預期低於原記賬時對利益
的評估
值,在會計上則體現為可收回金額低於資產歷史成本,是不同環境下對同一資產進行計量時所產生
的計量差異;並剖析了資產發生
減值的原因。
-
In order to standardize the accounting of long - lived assets in practice, fasb and iasb issued related standards in 1995 and 1998 respectively
為了規范實務中長期資產
減值的會計處理,美國財務會計準則委員會( fasb )和國際會計準則委員會( iasb )分別於1995年和1998年頒布了相應
的會計準則。
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In accouting practice part, the thesis compares the accounting standards for the impairment of assets, in the framework of international accounting standards, financial accounting standards and accounting policies in china. through comparison, this article argues that the standards for the impairment of assets in our country need improving. additionally, this paper discusses a series of issues related to the impairment of assets
在此部分,通過對國際會計準則、美國財務會計準則、我國會計準則與制度中關于資產
減值的規范比較,並結合國際與美國在建立資產
減值會計準則方面
的經驗與教訓,提出我國最終應建立資產
減值會計準則以完善資產
減值會計實務規范。
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In order to change the situation, around 1999, treasury department released the regulation supplement and accounting rule for allocating impairment of assets reserve on short ? term investment, inventory, receivables, long - term investment, fixed asset and intangible asset to provide some regulations on the impairment of assets accounting
在這一部分,筆者分別從資產
減值的確認時間、確認標準、確認原則、確認方式、以及計量標準、信息披露方式等方面將我國企業會計準則與國際會計準則相比,在詳細
的對比中找到了差距。
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Does this look like what is required for the distance attenuation calculation
計算距離衰
減值的時候要用使用到它。
-
In the first place, this paper researched the theory basis of asset impairment. then analyzed and compared sfas no. 144 " accounting for the impairment or disposal of long - lived assets " and ias no. 36 " impairment of assets ", and paid attention to recognition and measurement. there were many worthy points to be reference by us
然後比較分析了sfasno . 144 《長期資產
減值和處置
的會計處理》和iasno . 36 《資產
減值》中有關長期資產
減值的規定,重點分析了兩者在資產
減值確認和計量上採取
的不同方法和原因,其中有很多
值得我國會計制度借鑒之處。
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Article 18 where there is any evidence indicating a possible impairment of assets, the enterprise shall, on the basis of single item assets, estimate the recoverable amount
第十八條有跡象表明一項資產可能發生
減值的,企業應當以單項資產為基礎估計其可收回金額。
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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。
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The results showed that the 11 measured cooking and eating quality properties and taste value have manium significance genetic difference ; among the cooking and eating quality properties, varietal variation coefficent of gel consistency, peak viscosity, break down, setback is relatively large ; every cooking quality property has a different correlation with eating quality property, initial pasting temperature, finial viscosity, consistency and setback have significant or maximum significant inverse correlation with taste value, while peak viscosity, break down has a postive correlation with taste value, amylose content and protein content are inversely related to taste value, but gel consistency are positively related to taste value another, the correlation among varietal cooking and eating quality properties is significant or maximum significant ; in the analysis of principal components, the cumulative percent of 4 selected principal components reached 90. 58 %, initial pasting temperature of large second principal components is small, but amylose content and protein content is high, finial viscosity, consistency are large
結果表明,所測定
的11項蒸煮食味品質特性及味度
值在供試品種間均存在著極顯著
的遺傳差異;在蒸煮食味品質特性中,膠稠度、最高粘度、下降粘度
值、粘滯峰消
減值的品種間變異系數較大;糊化開始溫度、最終粘度、回冷粘滯性恢復
值、粘滯峰消
減值與味度
值呈顯著或極顯著
的負相關,而最高粘度、下降粘度
值與味度
值呈極顯著
的正相關,直鏈澱粉和蛋白質含量與味度
值呈負相關,而膠稠度與味度
值呈正相關;在主成分分析中,被入選
的4個主成分
的貢獻率達90 58 ,其中第二主成分大
的品種,糊化開始溫度低,直鏈澱粉和蛋白質含量高,最終粘度和回冷粘滯性恢復
值大。
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Article 1 to standardize the confirmation and measurement of the impairment of assets, and the disclosure of relevant information, these standards are formulated according to the accounting standard for business enterprises - basic standards
第一條為了規范資產
減值的確認、計量和相關信息
的披露,根據《企業會計準則- -基本準則》 ,制定本準則。
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The paper first introduce the development process of assets impairment accounting and its theoretical fundamental, then compare the asset devaluation rules of international accounting standard and financial accounting standard. for the application of assets impairment accounting in our limited companies, the paper select 912 sample companies to do empirical research
本文採用規范研究和實證研究相結合
的方法,在介紹了資產
減值會計發展歷程
的基礎上,分析了資產
減值會計
的理論基礎,並對國際會計準則和美國會計準則中有關資產
減值的規定進行了比較分析。
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Article 4 an enterprise shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment
第四條企業應當在資產負債表日判斷資產是否存在可能發生
減值的跡象。
-
But as expectations of further write - downs grow, it and others with deteriorating capital ratios will be under pressure to reverse the trend
但是當對未來資產
減值的預期逐漸增長,第一比率以及其他不斷下降
的資本充足率都將面對扭轉趨勢
的壓力。
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In the end of 2000, the new released " enterprise accounting criteria " defined " asset " in a new scientific way and emphasized the execution of assets depreciation accounting policy to develop assets accounting gradually. gradually
2000年底發布的新《企業會計制度》給予資產以新的科學定義,同時強調資產減值會計政策的執行(資產減值的范圍擴大到八項資產) ,逐步發展了資產減值會計。