impairment of assets 中文意思是什麼

impairment of assets 解釋
資產減損
  • impairment : （資本）損耗
  • of : OF ＝Old French 古法語。
  • assets : （資產）：企業所擁有的資源。
  1. Compared with international accounting rule, chinese enterprise accounting rule has a gap on time of confirmation, standard of confirmation, rule of confirmation, mode of confirmation, acquirability of confirmation, standard of calculation and mode of disclosure on impairment of assets accounting

    我國會計企業準則（制度）與國際會計準則相比，在資產減值的確認時間、確認標準、確認原則、確認方式、確認歸屬、計量標準、信息披露方式等方面都有差距。
  2. The accounting standards for the impairment of assets having been officially decreed in different countries, the systematic study on it have much yet to be made. therefore, out sprouts this thesis which aims to establish an accouting system for the impairment of assets. this paper analyzes the essence of impairment from two aspects and arrives at a conclusion that the impairment of an asset is the carrying amount of an asset which may not be recoverable

    本文第一部分首先從經濟學與會計學角度對資產減值的本質予以剖析，指出資產減值的本質是資產的現時經濟利益的預期低於原記賬時對利益的評估值，在會計上則體現為可收回金額低於資產歷史成本，是不同環境下對同一資產進行計量時所產生的計量差異；並剖析了資產發生減值的原因。
  3. 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） 。
  4. Article 2 the term " impairment of assets " refers to that the recoverable amount of assets is lower than its carrying value

    第二條資產減值，是指資產的可收回金額低於其賬面價值。
  5. The introduction of environmental laws and regulations may involve an obligation to recognize impairment of assets and consequently a need to write - down the carrying value

    環境法規的緒論可以包含認可資產受損及由此而記錄的損失價值的職責。
  6. 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。
  7. 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。
  8. In accouting practice part, the thesis compares the accounting standards for the impairment of assets, in the framework of international accounting standards, financial accounting standards and accounting policies in china. through comparison, this article argues that the standards for the impairment of assets in our country need improving. additionally, this paper discusses a series of issues related to the impairment of assets

    在此部分，通過對國際會計準則、美國財務會計準則、我國會計準則與制度中關于資產減值的規范比較，並結合國際與美國在建立資產減值會計準則方面的經驗與教訓，提出我國最終應建立資產減值會計準則以完善資產減值會計實務規范。
  9. 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

    第六部分探討了郵政企業運用資產減值會計理論的現狀及存在的問題，並提出了一些建議。
  10. In order to change the situation, around 1999, treasury department released the regulation supplement and accounting rule for allocating impairment of assets reserve on short ? term investment, inventory, receivables, long - term investment, fixed asset and intangible asset to provide some regulations on the impairment of assets accounting

    在這一部分，筆者分別從資產減值的確認時間、確認標準、確認原則、確認方式、以及計量標準、信息披露方式等方面將我國企業會計準則與國際會計準則相比，在詳細的對比中找到了差距。
  11. 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。
  12. 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。
  13. This paper makes systemic research on the theories and methods in the impairment of assets. in chinese stock market, affected by various factors, the asset value of most listed companies have been overvalued for a long time

    第三部分論述了作為資產減值體系的四大理論基礎:產權理論、受託責任理論、資產評估理論、會計計量理論。並系統闡述了各種理論對資產減值會計的影響。
  14. 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。
  15. Article 18 where there is any evidence indicating a possible impairment of assets, the enterprise shall, on the basis of single item assets, estimate the recoverable amount

    第十八條有跡象表明一項資產可能發生減值的，企業應當以單項資產為基礎估計其可收回金額。
  16. The dissertation began with the expatiating on one view of objective of financial statement, which is called useful for decision - making view, to study the theory origin, essence and structure of impairment of assets accounting. then it compared the chinese accounting stipulations of impairment of assets with international accounting, pointed out the deficiency of the impairment of assets rules and problems in practice in china, and put forward some advices to improve the impairment of assets stipulations of china

    本畢業論文從決策有用性會計目標理論出發，研究資產減值會計的理論起源、性質和內容，進行資產減值會計規范的國際比較研究，指出我國資產減值會計規范及實務存在的問題，提出完善我國資產減值會計規范的建議。
  17. The recognition and measurement of impairment of assets accounting based on the future benefit assets can bring out, which is the result of to increase the relevance of accounting information

    資產減值會計的確認與計量以資產能帶來的未來經濟利益為基礎，是滿足提高會計信息相關性質量要求的結果。
  18. Article 1 to standardize the confirmation and measurement of the impairment of assets, and the disclosure of relevant information, these standards are formulated according to the accounting standard for business enterprises - basic standards

    第一條為了規范資產減值的確認、計量和相關信息的披露，根據《企業會計準則- -基本準則》 ，制定本準則。
  19. This paper use both qualitative and quantitative method to study the theory hypothesis problem about accounting option in the reserve for impaired assets in china, including theoretical background, policy itself demonstration, especially highlighting the positive research on the elements which affect the listed companies to implement the accounting policy on impairment of assets

    這便是本文研究的重點內容。本文採用定性和定量相結合的方法來研究我國資產減值準備會計選擇的理論假設問題。研究分為理論、政策和實證三個方面，重點對影響上市公司執行資產減值政策的因素進行實證研究。
  20. We introduce the theoretical background of the reserve for impaired assets from the valuable viewpoint, venture viewpoint, with the decision - making viewpoint as our starting point, then, with the assistance of the foreign and domestic document of accounting option, we analyze the theory hypothesis of the reserve for impaired assets, and conclude the elements that affect enterprises " choosing accounting policy on impairment of assets. the elements are the basis of our positive research

    在理論分析部分，本文首先從決策有用觀和風險觀的角度論述資產減值準備的理論基礎，然後結合國內外有關會計選擇權文獻的研究，對資產減值準備的理論假設進行分析，得出影響企業選用資產減值政策的因素，這些因素將是我們實證研究的基礎。
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