单项资产 meaning in English
single assets
Examples
- The assets as mentioned in these standards shall include single item assets and group assets
本准则中的资产，除了特别规定外，包括单项资产和资产组。 - Where it is difficult to do so , it shall determine the recoverable amount of the group assets on the basis of the asset group to which the asset belongs
企业难以对单项资产的可收回金额进行估计的，应当以该资产所属的资产组为基础确定资产组的可收回金额。 - Article 18 where there is any evidence indicating a possible impairment of assets , the enterprise shall , on the basis of single item assets , estimate the recoverable amount
第十八条有迹象表明一项资产可能发生减值的，企业应当以单项资产为基础估计其可收回金额。 - Specially in enterprise assets evaluation and item assets evaluation ( intangible assets including trademark right and petent right , etc . buldings and construction machine and equipment land use right ) . add speciality in society audit financial accounting , tax consulting
专业从事企业整体评估和包括专利、商标等在内的无形资产、房屋建筑物、机器设备及土地使用权等各类单项资产的评估；专业从事社会审计及财会咨询、税务咨询。 - In introduction section , it expounds the sense of researching the = valuable evaluation on merger and acquisition , analys the several existing problems caused by the single - item property adds the total method at present in our nation and brings up the research way of thinking
本文在引言部分，阐明了研究并购中的价值评估的意义，分析了当前我国在企业并购中常常采用单项资产加总法对企业进行价值评估存在的几个问题，并提出了本文的研究思路。