usage variance 中文意思是什麼
usage variance
解釋
耗用差異-
The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,
2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。 -
The general statistical results of the study indicated that chinese high school students in general employed a variety of learning strategies to study english at a medium frequency level. compensation strategy, metacognitive strategy and cognitive strategy received relatively higher level of usage, while memory, affective and social strategy were reported to be used less frequently. to find out whether there is any difference in strategy use among high, middle and low proficiency students, anova was employed to analyze the variance of learning strategies among groups of different proficiency
在比較高中低分組策略運用和高考成績之間的關系時，我們發現高考成績高分、中分和低分組的學生在使用認知、補救、元認知、社會策略時有顯著差異，英語成績高的學生在使用這些策略的頻率上顯著高於低成績組的學生，而在記憶策略和情感策略的運用頻率雖無顯著差異，但也是高分組高於低分組。
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