資本減值 的英文怎麼說

中文拼音 [zīběnjiǎnzhí]
資本減值 英文
capital loss
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  • 減值 : depreciation
  1. 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。
  2. 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。
  3. This paper expected to be helpful to improve and perfect the regulations through the study on the related questions

    本文希望通過對相關問題的研究，能夠對我國長期資產減值相關規范的發展和完善有所裨益。
  4. We find evidence that two items, irregular item, reserve of devalue, are used to achieve increase or decrease in earnings. and it is no effective evidence that the item of working capital is used to manage earnings

    St公司的盈餘管理行為主要是通過對非經常性損益項目與資產減值準備項目進行的，而對于營運資本項目的盈餘管理行為則基本上未得到有效證實。
  5. It is a critical issue concerning the success or failure of the reform of economic system in china to conduct an effective inspection on the manager ' s work in the state - owned enterprises so as to reduce the loss and waste of state - owned capital

    如何有效地通過對國有企業經營者行為的監督，達到減少國有資產的流失，保證國有資本保值、增值的目的，是關系中國經濟體制改革成敗的關鍵。
  6. In the first part, we established a linear regression model, which has the three accounting hypothesis, security market supervision policy, industry factors, etc as its independent variables, chooses the 631 listed companies in the shanghai a share market in 2001, as its target. spss is applied to the descriptive analysis and regression analysis. finally, we give the explanation with the combination of internal political and economic environment in the second part, we choose the " st " company as the sample and make tendency and comparison analysis of the sample companies while implementing the policies on impairment of assents within 5 years

    在實證研究部分，我們選取橫向和縱向兩個截面對上市公司選擇執行資產減值政策的影響因素進行分析，在橫向分析部分，首先建立了回歸模型，該模型將契約論的三大會計假設、證券市場監管政策、行業因素等作為自變量，選取《企業會計制度》開始執行的2001年度滬市a股符合樣本條件的631家上市公司作為研究對象，然後運用spss進行描述性分析和回歸分析，最後結合我國特殊的政治和經濟環境作出解釋。
  7. The author performs research on users " demands and decides the aim of accounting. to realize the objection, the author thinks that the information of assets devaluation should have two qualitative characteristics - - - - - relevance and reliability

    為了實現這一目標，資產減值會計信息必須滿足一定的質量特徵，即相關性和可靠性；必須遵循三個基本原則，即穩健性原則、公認與合法原則以及適應性原則。
  8. 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。
  9. Then this paper analyzed the listed companies " performance of impairment regulations in shenzhen stock exchange in 2001, and found that most companies recognized long - lived asset impairment, the impairment loss was very large, but the related accounting information was insufficient and diversified, and whether the information is useful is doubted

    最後本文在公司實際執行情況的基礎上，同時借鑒準則sfas144和ias36的相關規定，對我國企業會計制度中長期資產減值相關具體規定一一分析，指出其中存在的不足之處，並對其改進提出了一些拙見。
  10. Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings

    長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題，主要是因為長期資產數額巨大，其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響，而且其會計處理離不開估計和預測，企業可能會利用各種判斷進行盈餘管理。
  11. 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。
  12. 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。
  13. 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。
  14. 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。
  15. 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。
  16. According to appraisement of impairment methods, the author advances suggestions on improving methods of accounts receivable, inventories, short term credit and so on. finally, the article put forward three expectations so as

    最後，本文從會計人員自身素質角度、稅法角度、獨立審計準則角度對規范資產減值會計制度提出了三點期望，從而使這一制度更加完善。
  17. The paper first introduce the development process of assets impairment accounting and its theoretical fundamental, then compare the asset devaluation rules of international accounting standard and financial accounting standard. for the application of assets impairment accounting in our limited companies, the paper select 912 sample companies to do empirical research

    本文採用規范研究和實證研究相結合的方法，在介紹了資產減值會計發展歷程的基礎上，分析了資產減值會計的理論基礎，並對國際會計準則和美國會計準則中有關資產減值的規定進行了比較分析。
  18. Secondly, the paper engages in systemic research on the theories of the impairment of assets

    其次，本文對資產減值會計理論進行了系統地研究。
  19. Thirdly, on the basis of theories research, the author studies in methods of the impairment of assets

    接著，本文在理論研究的基礎上，對資產減值會計方法進行了深入地探討。
  20. Firstly, the paper explains the background of studying, the meaning and groups of the impairment of assets in detail

    首先，本文從課題研究背景入手，對資產減值含義及其分類進行論述。
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