asset disposal 中文意思是什麼
asset disposal
解釋
資產處置-
On disposal of a previously revalued fixed asset item the difference between net disposal proceeds and the net carrying amount should be charged or credited to income
處理以前重估的固定資產項目時的凈出售收益與凈賬面總額的差價應當收取或記入收益。 -
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。 -
The cash flow shall be, during the process of fair transaction between parties that are familiar with the situation on their own free will, the amount expected to obtain from or pay for the disposal of the asset minus the expected disposal expenses
該現金流量應當是在公平交易中，熟悉情況的交易雙方自願進行交易時，企業預期可從資產的處置中獲取或者支付的、減去預計處置費用后的金額。 -
Where the purchaser is required to bear a liability ( such as environment resumption liability, etc. ) when an asset group is disposed of, the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets, and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses, the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group, so as to compare the carrying value with the recoverable amount of the asset group
資產組在處置時如要求購買者承擔一項負債（如環境恢復負債等） 、該負債金額已經確認並計入相關資產賬面價值，而且企業只能取得包括上述資產和負債在內的單一公允價值減去處置費用后的凈額的，為了比較資產組的賬面價值和可收回金額，在確定資產組的賬面價值及其預計未來現金流量的現值時，應當將已確認的負債金額從中扣除。 -
Therefore, the measures shall include learning the experience of foreign banks in corporate governance, pursuing the interest of shareholders in addition to protecting the depositors " asset safety, eliminate the systematic flaws firstly, secondly, it is to mould social credit, reinforced credit management, optimize credit increment ; meanwhile the bank should also learn the experience from abroad and use the model of three - level filtering for bad loans to combine the self - disposal and trusted - disposal methods in handling current non - performing loans
所以岳陽市商業銀行首先要借鑒國外商業銀行的公司治理結構模式，完善在追求股東利益優先的同時，將保護存款人利益的目標融入其中的外部監督模式的公司治理結構，消除不良資產增長過快的制度根源；其次是重塑社會信用、強化信貸管理，優化信貸增量；再次要借鑒國外商業銀行處置不良資產的經驗，制定自主處理和託管處理相結合的三級過濾的不良資產置換模式，消減現有存量，逐步消化存量不良資產。 -
The purchase of government housing loans served the purpose of assisting the government in its asset disposal programme to improve its fiscal position
購入政府房屋貸款亦有助政府順利執行變賣資產計劃，從而改善財政狀況。 -
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。 -
There are many problems, for example the market partition, market unqualified subject, the marketing conception undeveloped, finance market uncompleted, short of the market mechanism forming asset price. according to the subjects differentiation, market stratification and orderly competition, we must create an integrate, efficient, competitive disposal market
第二章通過對我國目前不良資產處置市場的現狀分析，發現我國不良資產處置市場基本上還處于初級和落後的狀態，存在市場分割、市場主體不合格、營銷理念落後、金融市場不完善、缺乏資產價格的市場形成機制等諸多問題。 -
The recoverable amount of an asset group shall be determined on the basis of the higher one of the net amount of the fair value of the asset minus the disposal expenses and the current value of the expected future cash flow of the asset
資產組的可收回金額應當按照該資產組的公允價值減去處置費用后的凈額與其預計未來現金流量的現值兩者之間較高者確定。 -
Where the net amount of the fair value of an asset minus the disposal expenses cannot be estimated reliably according to the provisions as described above, the enterprise shall regard the current value of the expected future cash flow of the asset as the recoverable amount of the asset
企業按照上述規定仍然無法可靠估計資產的公允價值減去處置費用后的凈額的，應當以該資產預計未來現金流量的現值作為其可收回金額。 -
The result of comparative analysis suggests that there is a broad cooperation prospect between china and south korea in the area of disposal of non - performing asset
將韓國資產管理公司的經驗和技術引入中國的不良資產市場，雙方具有廣泛的合作前景。 -
Innovation study on financial asset management corporation ' s disposal methods of non - performing assets
資產證券化不是處置銀行不良資產的理想方案 -
Gains or losses arising from the disposal of property, plant and equipment are determined as the difference between the net disposal proceeds and the carrying amount of the asset, and are recognised in the income and expenditure account at the date of disposal
出售物業廠房及設備產生的收益或虧損乃按出售收入凈值與資產的帳面值的差額確定，並於出售日于收支帳確認。 -
Coordinate the material and fixed - asset disposal
整理及協調材料以及固定資產的處理。 -
The corporation also played a major role in supporting the government s asset disposal programme, " said the hon
按揭證券公司亦扮演重要的支援角色，協助政府施行出售資產的計劃。
分享友人