converting stock 中文意思是什麼
converting stock
解釋
折價股- converting : 吹煉
- stock : n 〈德語〉 滑雪手杖。n 1 （樹等的）干，根株，根莖。2 【園藝】砧木；苗木；原種。3 〈古語〉木塊，木...
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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。
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