資產減項 的英文怎麼說

中文拼音 [zīchǎnjiǎnxiàng]
資產減項 英文
asset reduction account
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 產 : Ⅰ動詞1 （人或動物的幼體從母體中分離出來） give birth to; be delivered of; breed 2 （創造財富; 生...
  • 項 : Ⅰ名詞1 （頸的後部） nape （of the neck） 2 （款項） sum （of money） 3 [數學] （不用加、減號連接...
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  1. 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） 。
  2. Article 7 when either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset

    第七條資產的公允價值減去處置費用后的凈額與資產預計未來現金流量的現值，只要有一項超過了資產的賬面價值，就表明資產沒有發生減值，不需再估計另一項金額。
  3. 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。
  4. The economical capital is the capital which produces after the internal estimate of the commercial bank ’ s administrative level, disposes for the property or some business to slow down the risk impact

    經濟資本是由商業銀行的管理層內部評估而產生的配置給資產或某項業務用以減緩風險沖擊的資本。
  5. On the trade account which is financed by a payment from a bank deposit to the exporters bank account, or by trade credit granted by the foreign exporter to the importer ; either of these funding channels represents an increase in hong kongs external financial liabilities or decrease in external assets and appears as a

    以進口電視機為例這是屬于貿易帳的減項：進口所需資金可以是進口商把銀行存款轉帳至出口商的銀行戶口內，或由海外出口商提供貿易信貸。但兩者都會增加香港的對外金融負債或減少對外資產，是國際收支平衡帳金融環節的加項。
  6. Aside from assessing the eligibility of an applicant based on hisher household income and asset, medical social workers also take into account various non - financial factors such as ( i ) the patient s clinical conditions ; ( ii ) whether the patient is a person with a disability or a single parent with dependent children ; ( iii ) whether a fee waiver can help solve the patient s family problems ; and ( iv ) whether a patient has any special expenditure requirements that make it difficult for himher to afford public medical fees

    醫務社工除了根據病人每月家庭收入和資產值去評估經濟情況外，亦會同時考慮各項非經濟因素，例如（ i ）病人的臨床情況、 （ ii ）病人是否殘疾人士或須供養子女的單親家長、 （ iii ）減免收費能否幫助病人解決家庭問題；以及（ iv ）病人是否因需付特別開支而令其難以支付公共醫療服務費用。
  7. “ capital account transactions ” refer to the increase and decrease of assets and liabilities in the balance of payments as a result of the inflow and outflow of capital ， including direct investment ， loans and portfolio investment etc

    七） 「資本項目」是指國際收支中因資本輸出和輸入而產生的資產與負債的增減項目，包括直接投資、各類貸款、證券投資等。
  8. This paper analyzes major problems in the practice of real estate appraisal from the perspective of theory and practice, explains the treatment of various property, including returns from intangible property, from capital and from chattel, discusses the problem of matching between the capitalization rate and net income. this paper also uses examples to define the content of various income from real estate and expenses to be deducted so that the outcome of the appraisal will be as veracious as possible. this paper provides its own view on the definition and treatment of various property such as intangible property and chattel property, concludes the contents of income from various real estates and expenses to be deducted, and applies and explains in real cases

    在這種形勢下，本文針對目前在房地產估價實務中存在的主要問題，在兼顧方法的理論可行性和實際可操作性的前提下，總結、分析說明了對各類收益性房地產非不動產收益，包括無形資產（無形因素或無形影響力）形成的收益、資本帶來的收益、動產帶來的收益等項收益的認定和處理方法，對資本化率與凈收益內容相匹配的問題進行了一定的探討，並通過實例明確了各類房地產收益和應扣減的費用的具體內容，使得估價的結果盡量地做到準確並且符合實際。
  9. Two residential properties at the eastern district under urban group obtained the wastewi e certification from the environmental protection department in december 2003, recognizing the contribution of the two properties in waste reduction and management

    全港最大的物業資產及設施管理集團富城集團屬下位於港島東區之兩項物業-海峰園及蕙苑於2003年12月成功通過環保署的明智減廢計劃年終評估，並獲頒發明智減廢標志。
  10. 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。
  11. 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。
  12. Through analyzing the problems of reduction of state - owned assets in overseas and home, it is pointed out that reduction of state - owned stock is an important reform act, whose direction is correct direction. it conforms to the basic principle of structural readjustment of the state - run economy, which is beneficial to the further perfection of modern enterprise systems and promotes the foundation of the social security system

    通過對國內外國有資產減持問題的分析，指出國有股減持是一項重要的改革舉措，方向是正確的，符合國有經濟結構調整的基本原則，有利於進一步完善現代企業制度，促進社會保障體系的建立。
  13. Assets reduction account

    資產減項帳戶
  14. In this article, the accouting system for the impairment of assets encompasses two main parts : one is the theorical system and the other is accouting practice

    在此部分，首先論述了作為支撐整個資產減值體系的四項理論基礎：受託責任理論、產權理論、資產評估理論與會計計量理論。
  15. China issued " accounting regulations for business enterprises " in 2000, which enlarged the scope of impairment loss recognized in " accounting regulations for the limited companies " from four items to eight items, except long term investment, the regulation have added other three long - lived asset impairment : fixed assets, assets in building and intangible assets, which give gist to accounting of most long - lived assets impairment in practice

    我國在2000年發布的《企業會計制度》將《股份有限公司會計制度》要求計提的資產減值準備范圍，由四項擴大到八項，除長期投資外又增加了固定資產、在建工程和無形資產三項長期資產的減值準備，使我國企業在大部分長期資產減值會計處理問題上也有了依據可循。
  16. Top 500 banks banking groups in the world ranked by total assets less contra items. figures are extracted from the banker, july 1996 issue

    世界最大500家銀行銀行集團的排名是按照總資產減去對銷項目而定出，數字乃摘錄自1996年7月出版的銀行家the banker雜志
  17. 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。
  18. The minimum requirements for assets ( net of contra items ) and public deposits are $ 4 billion and $ 3 billion, respectively

    有關資產（減去對銷項目后的凈值）及公眾存款的最低要求，則分別為40億元及30億元。
  19. The total assets less contra items of the whole banking group of which the virtual bank applicant incorporated outside hong kong is a part must be more than us 16 billion

    海外注冊虛擬銀行所屬的整體銀行集團的總資產減去對銷項目必須超過160億美元。
  20. 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。
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