deficiency in origin 中文意思是什麼
deficiency in origin
解釋
本虛- deficiency : n. 1. 缺乏，不足，短缺。2. 缺陷。3. 不足額；虧空。
- in : adv 1 朝里，向內，在內。 A coat with a furry side in有皮裡子的外衣。 Come in please 請進來。 The ...
- origin : n. 1. 開始，發端；根源，起源；起因，由來。2. 出身，來歷；血統。3. 【數學】原點；起點；【解剖學】（筋、神經的）起端。
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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。
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