assets test 中文意思是什麼
assets test
解釋
資產評審；資產審查-
No matter whether there is any sign of possible assets impairment, the business reputation formed by the merger of enterprises and intangible assets with uncertain service lives shall be subject to impairment test every year
因企業合併所形成的商譽和使用壽命不確定的無形資產，無論是否存在減值跡象，每年都應當進行減值測試。 -
The second step is to develop and test a logistic regression model that estimates the likelihood of overstated assets or ( and ) earnings in financial reporting, conditioned on the presence or absence of several variables
第二步利用有效指標構造並檢驗logistic回歸模型，用以估計公司發生資產或（和）利潤虛增的概率。 -
However, there is also some overlap in tmap with rup s improve test assets
然而，在tmap中，與rup的改善測試資產有一些重迭。 -
The remaining activity, controlling the test, is placed in rup under improve test assets, in case it corresponds to maintaining the testware and test environment
剩下的活動，控制測試，在rup中被放在改善測試資產下面，其相應于維護測試件和測試環境。 -
Since september 1998, applicants have been required to satisfy a comprehensive means test which includes both income and assets limits, a no - domestic - property rule and a residency requirement before entry to public rental housing
由一九九八年九月起，申請人除不得擁有住宅物業並符合居港年期規定外，還須通過一項包括入息及資產限額的全面經濟狀況審查，才可入住租住公屋。 -
In the empirical analysis, pp plot or other test methods show that logarithmic return time series of financial assets have leptokurtosis and heteroskedasticity
在實證研究中，利用pp圖和其它檢驗方法得到金融資產的對數收益時間序列有高峰厚尾和arch效應。 -
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。 -
As a next step, we are planning to add process assets like a template for test planning for non - functional attributes, guidelines for performance and usability testing, based on the concepts we have discussed here
下一步，將基於本文已經討論的內容，為非功能性屬性的建立測試計劃模版，為性能測試和可用性測試製作指南。
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