減值 的英文怎麼說

On the draw of and analysis on the assets decrement provisions

資產減值準備的計提與分析

The spin control has a small up - arrow and a small down - arrow button for incrementing or decrementing a value

數值調節鈕控制項包含用於遞增或遞減值的向上箭頭和向下箭頭小按鈕。

The spin control has small up - arrow and down - arrow buttons for incrementing or decrementing a value. bitmap button implementation of

數值調節鈕控制項（ spin control ）包含用於遞增或遞減值的向上箭頭和向下箭頭小按鈕。

Optical power meter real - time monitor optical power of each optical cable, and control computer gather the value of optical power attenuation circularly, if some values excess the limit, the computer control optical switch to connect another spare optical fiber with otdr card, control the otdr card to test the optical fiber, and then find the malfunction point accurately. the system require software system to run with hardware devices tother. this paper analyze requirement and technical feasibility in software system, ooa and uml are used to analyze software and abstract the class diagram

通過光功率計對每條光纜中的備用光纖進行實時的監控，測試光功率的衰減值，主控計算機不斷循環的對每個光功率模塊進行數據採集，並記錄每路光信號的光功率衰減值，然後進行分析處理，如發現達到設定的光功率衰減門限值就報警，並控制光開關的切換，將故障光纜中的另一備用光纖與otdr卡連接，通過otdr卡對該光纖進行測試，從而確定故障點。

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。

Additionally, the two - weapon fighting and ambidexterity feats reduce attack roll penalties when using these enhanced attacks with the offhand

此外，當使用副手的額外攻擊時， 「雙武器攻擊」和「雙巧手」專長能減少攻擊檢定減值。

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。

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） 。

Accounting measurement of business combination

減值會計確認和計量問題淺探

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。

Article 7 when either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset

第七條資產的公允價值減去處置費用后的凈額與資產預計未來現金流量的現值，只要有一項超過了資產的賬面價值，就表明資產沒有發生減值，不需再估計另一項金額。

Floating : this armor is psionically buoyant in water or similar liquid, negating the normal swim check penalty for wearing armor. additionally, it grants a + 4 circumstance bonus on swim checks

浮力：在水或類似液體中該盔甲的靈能浮力抵消穿戴該盔甲的游泳檢定減值。此外，該盔甲還為游泳檢定提供+ 4環境加值。

Provision for diminution in value

減值準備

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。

Withdrawal of entrust loans reserves

計提的委託貸款減值準備

If the creditor has made provision for the impairment of the credit, he shall first offset the aforesaid difference against the impairment provision, then include the shortfall in the current profits and losses

債權人已對債權計提減值準備的，應當先將該差額沖減減值準備，減值準備不足以沖減的部分，計入當期損益。

Stores photographic data of up to 7 rolls of 36 exposures on aperture, lens focal length, exposure compensation exposure bracketing increments, shutter speed, flash compensation flash bracketing increments ( including flash on off status ), exposure mode, and metering mode

可以儲存7卷36格菲林的光圈、鏡頭焦距、曝光補償包圍式曝光增減值、快門速度、閃燈補償包圍式閃燈增減值（包括：閃燈開啟開關狀態） 、曝光模式及測光模式等拍攝資料

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。

Fixed assets depreciation of value analysis in institutional unit

事業單位固定資產減值情況分析

Immunities ( ex ) : the chosen of lathander is immune to disease, level draining, negative levels, aging penalties and blindness

免疫（特異） ：洛山達的選民免疫疾病、等級吸取、負向等級、老化效應帶來的屬性減值和目盲。