long-lived assets 中文意思是什麼
long-lived assets
解釋
長期資產-
The term plant and equipment is used to describe long - lived assets acquired for use in the operation of the business and not intended for resale to customers
術語「廠房和設備」用來描述企業為經營使用而購買並不打算再出售給顧客的長期資產。 -
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。 -
To put it another way, can we jump from the capital asset pricing model, which looks one period into the future, to the discounted - cash - flow formula for valuing long - lived assets
換一種說法，我們能夠從關注未來一個期間的資本資產定價模型跳躍至用來對長期資產估值的貼現現金流公式嗎？ -
Fixed assets are the long - lived assets used in the production of goods or services
固定資產是在產品和服務的生產過程中使用的壽命較長的資產。 -
China issued " accounting regulations for business enterprises " in 2000, which enlarged the scope of impairment loss recognized in " accounting regulations for the limited companies " from four items to eight items, except long term investment, the regulation have added other three long - lived asset impairment : fixed assets, assets in building and intangible assets, which give gist to accounting of most long - lived assets impairment in practice
我國在2000年發布的《企業會計制度》將《股份有限公司會計制度》要求計提的資產減值準備范圍，由四項擴大到八項，除長期投資外又增加了固定資產、在建工程和無形資產三項長期資產的減值準備，使我國企業在大部分長期資產減值會計處理問題上也有了依據可循。 -
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。 -
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。 -
Statement 154 requires that a change in method of depreciation, amortization, or depletion for long - lived, nonfinancial assets be accounted for as a change in accounting estimate that is effected by a change in accounting principle
第154號公告要求，折舊方法，分攤方法或者對長期非財務資產的損耗的變更應該視為由會計原則變更而導致的會計估計的變更。 -
Depreciation : the systematic allocation of the acquisition cost of long - lived or fixed assets to the expenses accounts of particular periods that benefit from the use of the assets
折舊:將長期資產或固定資產的原始成本系統地計入因使用該資產而受益的特定時期的費用賬戶
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