asset loss 中文意思是什麼
asset loss
解釋
資產流失-
Amortising an asset effectively transfers its value, or the part that is being written off, from the balance sheet to the profit and loss account, where it reduces taxable income
攤銷資產有效地把資產價值或正被沖銷的那部分價值從資產負債表上轉移到損益表上從而減少了應納稅收入。 -
Firstly, some basic concepts are not clear, such as what is the status of the company under liquidation, how to define the action of the industrial - commercial authority ' s invalidation of the license of the company, whether or not the share holders can sue to disincorporate the company, is it legal to dissolve a company without liquidation, what is special liquidation, under what situation will a company be obliged to disincorporate, who will be responsible for liquidation after the dis incorporation, etc. secondly, some primary legislative principles about disincorporation and liquidation that are adopted in foreign countries are not established in china, such as a company must be liquidated before disincorporation except for acquisition, the company remains valid during the liquidation until it finishes the invalidation registration, an ordinary liquidation must be replaced by a special liquidation under the instruction of the court when there is an impediment or a fraud, the company should apply to the court for bankruptcy when it is found that its debt is over its asset during the liquidation, the number of people execute liquidation can be several or just one, companies applied for annulment shall be judged by the court and must be liquidated, etc. thirdly, china does n ' t have some of the fundamental rules that are specified in the laws of foreign countries, such as the rule of disincorporation registration, the rule that the company should sue to let the court judge for disincorporation if there is a deadlock between share holders, the rule of credit trade - off in special liquidation, the rule that people who execute the liquidation are jointly responsible for compensating the loss of the third party caused by their activities that are illegal or vicious, the rule of special liquidation, the rule of the representation of the people who execute the liquidation, the rule of the court supervising the liquidation in an inactive way, the rule of how long the accounts and documents should be kept after disincorporation, etc. because of the lack in research and legislation, the system for companies leaving the market is highly disorganized, which harmed the interest of the creditors and relevant people, increased the risk of market exchange, damaged the order of the market economy and the ethic of doing business, wasted the resources of the society, and impaired the authority and seriousness of the law
再次，國外立法上的一些基本制度我國沒有，如解散登記制度，股東出現僵局訴請法院判決解散制度，特別清算中的債權協定製度，清算人因違法或惡意對第三人承擔連帶賠償責任制度，司法特別清算制度，清算人的代表性制度，法院消極監督清算制度，帳薄及文件在公司解散后保存法定期限制度等。由於理論研究和立法的不足，造成了我國公司法人退出市場機制的嚴重混亂，損害了債權人和利害關系人的利益，增加了市場主體交易不安全感，破壞了市場經濟秩序和商業道德，浪費了社會資源，削弱了法律的權威性和嚴肅性。文章認為，完善我國公司解散和清算制度，應借鑒和引進發達國家的法學理論和法律制度，統一我國有關解散和清算立法，在基本概念、基本原則、基本制度、基本程序諸方面進行統一規范，填補立法空白，創設法院解散公司制度，廢除行政特別清算制度代之以司法特別清算制度，健全和嚴格違反清算規定的法律責任制度（包括民事責任，刑事責任，行政責任，改變現行行政處罰范圍偏廣，民事賠償范圍偏窄，刑事追究空白太多的不協調狀況） ，從而構築起科學的公司解散和清算制度，使之符合我國經濟生活的客觀需求，符合市場經濟發展的基本方向，並與國外立法通例趨同。 -
Invest only a small portion in eld out of your total liquid asset and hence any loss will not significantly impact your financial situation
投資股票掛?存款只佔您的總流動資產之小部份，因此有關的損失不會對您的財政狀況帶來重大影響 -
It is emphasized that potential beneficial assets should be explored and investment bank operation methods should be applied to improve the technical level. also, the innovation of disposition methods would maximize the asset withdrawal and minimize the loss of non - performing assets of bank entity
強調挖掘桂林建行實體中有潛在收益能力的資產，運用投資銀行業務手段進行處置，以提高實體資產處置的技術含量，並在處置手段上力求創新，以實現資產回收最大化，減少、彌補銀行實體中不良資產的損失。 -
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） ？ -
Foreign currency risk is to show an economy substance or individual are in activity of economy of concerning foreign affairs or foreign nationals, because of foreign currency exchange rate fluctuant, make its produce inaccuracy to be changed surely with the asset of foreign currency valuation or indebted value, make thereby the possibility of possessory incur pecuniary loss
外匯風險是指一個經濟實體或個人在涉外經濟活動中，因外匯匯率的變動，使其以外幣計價的資產或負債價值發生不確定改變，從而使所有者蒙受經濟損失的可能性。 -
Hold the property for five years and among yuan depreciation ( due to social chaos ), constant vacancy and asset depreciation ( due to disrepair and paying a stupid price in the first place ), you could have an almost guaranteed loss of 8 % or 9 % a year
隨著人民幣貶值（社會混亂）和資產貶值（年久失修和開始時價格高估） ，持有資產五年，你幾乎可以確定會每年損失8 %或9 % 。 -
Article 16 after the loss of asset impairment has been recognized, the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post - adjustment carrying value of the asset systematically ( deducting the expected net salvage value ) within the residual service life of the asset
第十六條資產減值損失確認后，減值資產的折舊或者攤銷費用應當在未來期間作相應調整，以使該資產在剩餘使用壽命內，系統地分攤調整后的資產賬面價值（扣除預計凈殘值） 。 -
Although this email and any attachments are believed to be free of any virus or other defect that might affect any computer system into which it is received and opened, it is the responsibility of the recipient to ensure that it is virus free and no responsibility is accepted by the sender and / or fan ya tai asset servicing consulting company limited or its subsidiaries or affiliates either jointly or severally, for any loss or damage arising in any way from its use
盡管本電郵及其任何附件不帶有可能影響接受或打開本電郵的電腦系統的任何病毒或其他瑕疵，確保其無病毒是收件人的責任；發件人及/泛亞太資產管理有限（國際）公司及其附屬公司對由此引致的任何損失或損害不負任何單獨或連帶的責任。 -
This is the opportunity to learn from the 100 + years of experience in loss prevention consulting and service excellence provided by global asset protection services, a subsidiary company of swiss re - the world ' s leading and most diversified global reinsurance company
歡迎您光臨本次技術報告會.這是一次與共享百年資產防損咨詢經驗的機會.瑞士再保險?行業的領導者及業務多元化的再保險公司 -
The experts who agree with tax incentive to reorganizations believe, asset reorganizations are beneficial in their role as restructures of the industry, a tax subsidy to reorganizations may be socially optimal. implicit in this reasoning would then be that the private market system fails to produce the optimal amount of reorganizations, especially in the country which has a lot of small and middle - sized enterprises. as auerbach and reishus said that asset reorganizations could improve the efficiency by eliminating tax loss
贊同給予稅收激勵政策的學者認為，資產重組在產業結構中發揮著有益作用，對資產重組行為的稅收補貼是社會性優化，私人市場體制無法產生最優的資產重組數量，尤其是在中小型企業比例重的國家，中小企業在生產、銷售、人力資源、財務及研製開發上往往無法發揮規模經濟的效益，公司籍由資產重組擴大規模經營與提高競爭能力，則是企業立足於國際經濟舞臺的重要經營策略之一，也是政府提供稅收激勵措施所欲達成的政策目標。 -
In the securities business, brokers effect transactions for their customers, and finish the settlement with sd & c. if brokers misappropriate investors ’ securities to effect transactions, and then they become insolvent, do investors have the right to take back their asset from the securities settlement system or ask sd & c ( as csd ) for loss compensation
當前證券市場的一個突出問題是，證券經紀商挪用客戶資產參與交易終致支付不能，在給投資者帶來資產損失的同時也引發了證券結算風險，導致投資者與證券登記結算機構之間出現直接的權益沖突。 -
Because of historically unperformed assets and lack of the asset - liability management ( alm ) theory, our life insurance industry suffered a large interest spread loss
早期粗放式經營留下了沉重的歷史包袱，由於缺乏資產負債管理的指導，我國壽險業經歷了巨額利差損。 -
The research of financial distress restructuring under asset liquidity loss
資產流動性損失下財務危機重組研究 -
This causes excess monetary growth, domestic asset price bubbles, overheating, inflation and the loss in competitiveness that governments had tried to prevent by suppressing the rises in nominal exchange rates
這將導致貨幣供應增長過快、國內資產價格泡沫、經濟過熱、通脹和競爭力喪失? ?而這些國家的政府本來壓制名義匯率的上升，就是為了防範這些問題。 -
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。 -
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。 -
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。 -
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。 -
Article 17 once any loss of asset impairment is recognized, it shall not be switched back in the future accounting periods
第十七條資產減值損失一經確認，在以後會計期間不得轉回。
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