長期資產 的英文怎麼說

中文拼音 [zhǎngqīzīchǎn]
長期資產 英文
funded property
  • 長 : 長Ⅰ形容詞1 （年紀較大） older; elder; senior 2 （排行最大） eldest; oldest Ⅱ名詞（領導人） chief;...
  • 期 : 期名詞[書面語]1. （一周年） a full year; anniversary 2. （一整月） a full month
  • 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...
  • 長期 : over a long period of time; long-term; long range; secular
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  1. A capital expenditures budget presents plans for purchasing long - term capital assets

    資本支出預算表明了企業采購長期資產的計劃。
  2. Long - term assets are classified into tangible assets and intangible assets

    長期資產可以分為有形資產和無形資產。
  3. The characteristics of home mortgages themselves determines that there will be poor liquidity of the assets and it is because of this that at present every bank closely restricts the term of the loan. a third defect is that there are large risks because the mortgage loan is a very long - term creditor ' s asset and the bank is faced with huge risks in the interest rates. in addition, credit risks will occur when the client losses their ability to repay the loan for any reason or when the client feels that the benefits of breaching the contract outweigh the losses and the bank, as the operator of the financial products as its main business, will promptly recover the mortgaged items

    儲蓄期限一般較短，而按揭貸款的還款期限較長，銀行長期資產與短期負債不匹配，就不能化解未來不確定性帶來的風險；二是資產的流動性和期限呈反方向變動，期限越長，流動性越低，住房抵押貸款本身的特性決定了其流動性較差，因此目前各銀行都嚴格限制貸款期限；三是風險大，由於按揭貸款是期限很長的債權資產，銀行面臨的利率風險就很大；另外，當客戶因某種原因失去償還能力或者認為違約產生的利益超過違約所產生的損失時，就會發生信用風險，而銀行以金融產品為主要業務，即使收回抵押物，但如何處置不良資產仍是諸多銀行頭痛的問題。
  4. The summation of above items is equal to total assets shown in the balance sheets of the enterprises

    包括流動資產、長期資產、固定資產、無形及遞延資產、其他長期資產遞延稅項等，即為企業資產負債表的資產總計項。
  5. In - contrast to current assets, long - term assets refer to those as ? sets that will be realized or consumed within a period longer than one year ot their acquisition, which are normally divided into fixed assets, intangible assets and deferred assets

    與流動資產相比，長期資產是指在超過一年的時間內變現或者耗用的資產，通常分為固定資產、無形資產及遞延資產。
  6. The temptation to sell is greater for longer - term loans

    對于長期資產來說，賣出的吸引力更大。
  7. Other long - term assets

    其他長期資產
  8. When a long - lived asset is sold, how is the gain or loss ( if any ) determined

    出售一項長期資產時，如何確定交易的盈利或損失（如果有的話） ？
  9. This paper expected to be helpful to improve and perfect the regulations through the study on the related questions

    本文希望通過對相關問題的研究，能夠對我國長期資產減值相關規范的發展和完善有所裨益。
  10. Long - term a ets are characterized by highly economic values, physical and no hysical su tance, useful life of more than one accounting period

    長期資產有如下特徵：經濟價值高，具有實物形態或不具有實物形態，使用年限超過一個會計期間。
  11. Long - term assets are characterized by highly economic values, physical and nonphysical substance, useful life of more than one accounting period

    長期資產有如下特徵：經濟價值高，具有實物形態或不具有實物形態，使用年限超過一個會計期間。
  12. The term plant and equipment is used to describe long - lived assets acquired for use in the operation of the business and not intended for resale to customers

    術語「廠房和設備」用來描述企業為經營使用而購買並不打算再出售給顧客的長期資產。
  13. 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。
  14. To put it another way, can we jump from the capital asset pricing model, which looks one period into the future, to the discounted - cash - flow formula for valuing long - lived assets

    換一種說法，我們能夠從關注未來一個期間的資本資產定價模型跳躍至用來對長期資產估值的貼現現金流公式嗎？
  15. But the regulations for long - lived asset impairment have many points to be improved. there are few researches on asset impairment in domestic academics

    但我國的資產減值規范還存在許多有待完善之處，而國內學者對長期資產減值問題的研究不多。
  16. 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。
  17. Then this paper analyzed the listed companies " performance of impairment regulations in shenzhen stock exchange in 2001, and found that most companies recognized long - lived asset impairment, the impairment loss was very large, but the related accounting information was insufficient and diversified, and whether the information is useful is doubted

    最後本文在公司實際執行情況的基礎上，同時借鑒準則sfas144和ias36的相關規定，對我國企業會計制度中長期資產減值相關具體規定一一分析，指出其中存在的不足之處，並對其改進提出了一些拙見。
  18. Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings

    長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題，主要是因為長期資產數額巨大，其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響，而且其會計處理離不開估計和預測，企業可能會利用各種判斷進行盈餘管理。
  19. 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。
  20. While the hkma does not intervene in commercial lending decisions, the erosion of margins raises some prudential concerns, since it may expose lending institutions to increased interest rate risk, particularly on long - term assets such as mortgages

    雖然金管局不會干預銀行的商業貸款決定，但貸款息差收窄，在審慎監管層面上的確引起金管局關注，因為這種情況，尤其是就按揭貸款等長期資產而言，會令認可機構承受的利率風險增加。
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