of an asset 中文意思是什麼

of an asset 解釋
資產「備用」價值
  • of : OF ＝Old French 古法語。
  • an : an1indef. art. 見 a 條。1. 〈方、口〉 ＝ and. 2. 〈古、方〉 ＝ （and） if.
  • asset : ASSET ＝ Association of Supervisory Staffs Executives and Technicians （英國）主管人員、行政官員...
  1. 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。
  2. Article 7 the " temporary difference " shall refer to the difference between the carrying amount of an asset or liability and its tax base

    未作為資產和負債確認的項目，按照稅法規定可以確定其計稅基礎的，該計稅基礎與其賬面價值之間的差額也屬于暫時性差異。
  3. Article 19 the basis for the determination of the carrying value of an asset group shall be the same as that for the determination of the recoverable amount

    第十九條資產組賬面價值的確定基礎應當與其可收回金額的確定方式相一致。
  4. 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。
  5. Double specifying the depreciation of an asset for a specific time period using the double - declining balance method or some other method you specify

    數據類型，它使用雙倍余額遞減法或指定的其他方法來指定特定時間段內的資產折舊。
  6. Specifying the depreciation of an asset for a specific time period using the double - declining balance method or some other method you specify

    數據類型值，指定一筆資產在一特定期間內的折舊。可使用加倍余額遞減方法或其他指定的方法進行計算。
  7. Article 11 when making an estimate of the future cash flow of an asset, the managers of the enterprise shall make a best estimate of the entire economic status of the asset in its remaining service life in a reasonable and well - grounded manner

    第十一條預計資產未來現金流量時，企業管理層應當在合理和有依據的基礎上對資產剩餘使用壽命內整個經濟狀況進行最佳估計。
  8. Asset securitization is a financial innovation that transforms illiquid assets into tradable securities. " risk - remoteness " and " credit enhancement " are two legal principles in ensuring the success of an asset securitization project

    「風險隔離原則」和「信用增級原則」是保障資產證券化運作成功的兩項重要的法律原則。
  9. To him, buying a car means a reduction of cash in hand for the procurement of an asset. however, if the government decides to purchase a new car for a particular department, under the existing cash - based accounting system, such cost will be regarded as an expenditure rather than an asset

    對他來說，購買汽車是將手頭現金減少，用以添置資產，但如果政府決定購買一部新的車輛作某部門之用，根據目前採用的現金收付制（以下簡稱現金制） ，這類費用皆被視為支出，而不會被列為資產。
  10. Specifying the straight - line depreciation of an asset for a single period

    數據類型，它指定資產在一個周期內的直線折舊。
  11. Function to return the depreciation of an asset for a specified period given the asset s initial cost

    函數返回在指定期間內的資產折舊，假設前提包括：資產的初始成本（
  12. Where an adjustment has been made to the specific risks of the asset when an estimate of the future cash flow of an asset is made, it does not need to take into consideration these specific risks when making an estimate of the discount rate

    在預計資產的未來現金流量時已經對資產特定風險的影響作了調整的，估計折現率不需要考慮這些特定風險。
  13. An increase in the market price of an asset. also called capital appreciation

    一項資產市場信息人格的上升，又叫資本升值。
  14. The expected future cash flow of an asset shall base on the latest financial budget or forecast data as well as the stable or regressive growth rates after the year of the aforesaid budget or forecast

    預計資產的未來現金流量，應當以經企業管理層批準的最近財務預算或者預測數據，以及該預算或者預測期之後年份穩定的或者遞減的增長率為基礎。
  15. 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。
  16. 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。
  17. Generally speaking, it refers to the owner of an asset selling notes that amount to the present value of the anticipated revenue from the operation of the asset involved over a future period of time

    一般而言，集資者會將資產于未來一段時間內預計可收取的收入，經計算后摺合現值向市場出售套回現金。
  18. Where an expenditure incurred does not generate economic benefits, or where the economic benefits derived from an expenditure do not satisfy, or cease to satisfy, the recognition criteria of an asset, the expenditure shall be expensed when incurred and included in profit or loss of the current period

    費用只有在經濟利益很可能流出從而導致企業資產減少或者負債增加、且經濟利益的流出額能夠可靠計量時才能予以確認。
  19. Article 36 where the asset appraisal qualification certificate of an asset appraisal institution is lost or destroyed, the asset appraisal institution may file an application to the original issuing organ for a new one or replacing the old one by a new one

    第三十六條資產評估機構資產評估資格證書遺失或者毀損的，可以按規定向原發證機關申請補領、換發證書。
  20. Depreciate or amortize - an accounting procedure that gradually reduces the book value of an asset through periodic charges to income

    折舊或攤銷?一種逐漸減少某固定資產的帳面價值並定期在收入中抵扣的會計程序。
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