資產減值 的英文怎麼說
中文拼音 [zīchǎnjiǎnzhí]
資產減值
英文
impairment of assets-
On the draw of and analysis on the assets decrement provisions
資產減值準備的計提與分析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。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。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。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。Fixed assets depreciation of value analysis in institutional unit
事業單位固定資產減值情況分析Analysts at goldman sachs reckon that, despite the large write - downs already announced by financial institutions, another $ 108 billion - worth of losses on subprime cdos have yet to surface ( see chart )
高盛公司的分析家又計算得出，除財政機構已聲明的資產減值外，次級抵押貸款證券仍有價值1080億美元的損失（見圖表） 。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。Comparation of the fixed assets decreases and accumalated depreciation
固定資產減值準備與累計折舊的比較The original prices at the beginning and the end, the amount of accumulative depreciation, and accumulative amount of the impairment provisions for fixed assets
（三）各類固定資產的期初和期末原價、累計折舊額及固定資產減值準備累計金額。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。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。In order to standardize the accounting of long - lived assets in practice, fasb and iasb issued related standards in 1995 and 1998 respectively
為了規范實務中長期資產減值的會計處理，美國財務會計準則委員會（ fasb ）和國際會計準則委員會（ iasb ）分別於1995年和1998年頒布了相應的會計準則。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。Article 16 after the loss of asset impairment has been recognized, the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post - adjustment carrying value of the asset systematically ( deducting the expected net salvage value ) within the residual service life of the asset
第十六條資產減值損失確認后，減值資產的折舊或者攤銷費用應當在未來期間作相應調整，以使該資產在剩餘使用壽命內，系統地分攤調整后的資產賬面價值（扣除預計凈殘值） 。Inquiration into the theory of assets value reduction accounting
資產減值會計理論初探Provision for loss on realization intangible assets
無形資產減值準備Comparison reduced value preparation of capital
資產減值準備的比較Research on assets depreciation reserves
資產減值準備問題研究Analysis of impaired assets and profit handling on listed company
淺議資產減值準備和上市公司利潤操縱分享友人