減資差損 的英文怎麼說
中文拼音 [jiǎnzīchāsǔn]
減資差損
英文
loss form reduction of capital stock-
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。At the same time, the method of disposal phase shift of ct by compensation is introduced. then the analysis and statistic of electrical power quality, the control scheme and compensating amount of capacitor for reactive power compensation are analyzed respectively. and in the paper, the control with a / y and the switch with ac contactor and solid state switch is valid measure not only for improving operate level economically and amending electrical power quality but also for avoiding of replacing switch frequently and decrease economic loss
然後對現有的演算法進行了詳細的分析、比較，篩選出既能滿足硬體要求又可降低投資、保證精度、簡化軟體的方案，確定了準同步采樣的方案，並通過對準同步采樣誤差的分析，提出了一種從45開始采樣，從而提高精度的采樣數據處理辦法，同時，對于電流互感器相位漂移提出了一種補償辦法，接著對裝置中電能質量分析與統計以及無功補償中電容器的補償量、投切原則也作了相應分析，其中對于無功補償採用y混合接線，並利用交流接觸器和固態開關共同投切電容，不但提高了經濟運行水平、改善了電能質量，而且有效的避免了頻繁更換開關，減少了經濟損失；最後，設計了裝置的硬體電路並繪制了相應的軟體流程圖。Credit asset securitization has the function of improving bank ’ s capital adequacy, but the improving degree is limited. compared with issuance of long - secondary bond or stock, the effect of securitization is much weaker than that of the former, which works by increasing bank ’ s capital directly
就不同性質的證券化資產而言，與優良貸款證券化相比，不良貸款證券化會對不良貸款損失進行扣減，從而減少銀行的資本，故它對銀行資本充足率的改善效果較差。
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