deficiency motivation 中文意思是什麼
deficiency motivation
解釋
缺失性動機- deficiency : n. 1. 缺乏，不足，短缺。2. 缺陷。3. 不足額；虧空。
- motivation : n. 動機的形成；動機因素；動力。adj. -al （motivational research 動機研究〈用於廣告、銷售活動〉）。
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Result demonstrates, the girl student participates in physical training motivation purpose makes a diversification clear and assumes, the project choosing interest mainly and moving amounts minor, antagonistically weak sport carries out an activity ; be fond of participating in a collective waiting for an activity ; exercise number of times weekly and exercise grave deficiency of time every time ; the major factors being to affect girl student physical training such as space equipment and material deficiency, effective instruction after class means insufficiency
結果顯示，女生參加體育鍛煉動機目的明確並呈多樣化，主要選擇趣味性和運動量小、對抗性弱的運動項目進行鍛煉；喜愛參加集體等鍛煉；每周鍛煉次數和每次鍛煉時間嚴重不足；場地器材不足、課外輔導的有效手段的缺乏等等是影響女生體育鍛煉的主要因素。 -
This paper discusses the confirmation, calculation and disclosure of assets depreciation accounting from the basic theory of impairment of assets accounting. then the impacts on the execution of the assets depreciation accounting policy by the motivation of surplus management have been proved prominent by the analysis of the execution of assets depreciation accounting policy in the listed companies. finally, according to deficiency of the theory of impairment of assets accounting both in theory and practice in china, the suggestions on amendment are put forward
本文從資產減值會計基本理論入手，對資產減值會計的確認、計量和披露進行了探討，並通過對我國上市公司資產減值會計政策的執行行為進行分析，得出盈餘管理動機對資產減值政策的執行有著顯著的影響，最後，根據我國資產減值理論和實務中的不足，提出建立、健全我國資產減值會計準則的改進意見。
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