asset reserve meaning in English
资产准备
Examples
- Physical assets reserve specifically authorized
特准储备物资 - In order to change the situation , around 1999 , treasury department released the regulation supplement and accounting rule for allocating impairment of assets reserve on short - term investment , inventory , receivables , long - term investment , fixed asset and intangible asset to provide some regulations on the impairment of assets accounting
为了改变这种状况，财政部于1999年前后发布了关于对短期投资、存货、应收账款、长期投资、固定资产、无形资产等资产计提减值准备的补充规定和会计准则，对资产减值会计进行了一些具体的规范。 - M & a of listing companies are required to settle the unreasonable industry structure and over - heavy debt problems . so the optimal compensation of asset reserve among different economical entities can be promoted . meanwhile , this thesis has studied certain behaviors of m & a cases on chinese listing companies , analyzed the merging forms in chinese financial market , advantages of merging listing companies , behavior of chinese m & a , existing problems in m & a and their resolutions
本文结合有关案例着重以上市公司的并购行为作为主要分析基础，对上市公司的并购方式、上市公司的并购方向与目标公司选择、上市公司并购优势以及上市公司并购的问题与解决办法进行探讨，归纳了上市公司在不同的并购方式与方向下的优势与特点，进而总结出现有政策体制和金融制度下存在的上市公司并购问题及可行的解决办法。 - 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
通过对2001年上市公司执行资产减值政策的执行行为进行分析，得出结论：上市公司执行八项资产减值准备并不完全；资产减值准备的计提能提高资产的质量；资产减值会计政策的执行对上市公司的利润有影响；不同的经济动机对资产减值会计政策的执行行为有一定的影响，具有扭亏、配股、临界动机的上市公司一般会选择较低的资产减值计提比例，具有亏损、利润平滑动机的上市公司一般会选择较高的资产减值计提比例。 - In order to change the situation , around 1999 , treasury department released the regulation supplement and accounting rule for allocating impairment of assets reserve on short ? term investment , inventory , receivables , long - term investment , fixed asset and intangible asset to provide some regulations on the impairment of assets accounting
在这一部分,笔者分别从资产减值的确认时间、确认标准、确认原则、确认方式、以及计量标准、信息披露方式等方面将我国企业会计准则与国际会计准则相比,在详细的对比中找到了差距。