impaired assets meaning in English
受损害资产
Examples
- Analysis of impaired assets and profit handling on listed company
浅议资产减值准备和上市公司利润操纵 - This paper use both qualitative and quantitative method to study the theory hypothesis problem about accounting option in the reserve for impaired assets in china , including theoretical background , policy itself demonstration , especially highlighting the positive research on the elements which affect the listed companies to implement the accounting policy on impairment of assets
这便是本文研究的重点内容。本文采用定性和定量相结合的方法来研究我国资产减值准备会计选择的理论假设问题。研究分为理论、政策和实证三个方面，重点对影响上市公司执行资产减值政策的因素进行实证研究。 - We introduce the theoretical background of the reserve for impaired assets from the valuable viewpoint , venture viewpoint , with the decision - making viewpoint as our starting point , then , with the assistance of the foreign and domestic document of accounting option , we analyze the theory hypothesis of the reserve for impaired assets , and conclude the elements that affect enterprises " choosing accounting policy on impairment of assets . the elements are the basis of our positive research
在理论分析部分，本文首先从决策有用观和风险观的角度论述资产减值准备的理论基础，然后结合国内外有关会计选择权文献的研究，对资产减值准备的理论假设进行分析，得出影响企业选用资产减值政策的因素，这些因素将是我们实证研究的基础。 - Article 16 after the loss of asset impairment has been recognized , the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post - adjustment carrying value of the asset systematically ( deducting the expected net salvage value ) within the residual service life of the asset
第十六条资产减值损失确认后，减值资产的折旧或者摊销费用应当在未来期间作相应调整，以使该资产在剩余使用寿命内，系统地分摊调整后的资产账面价值（扣除预计净残值） 。