English translation for "减值的"
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- devalued
Related Translations:
减: Ⅰ动词1.(由原有数量中去掉一部分) subtract 短语和例子九减四得五。 nine minus four is five.; four from nine is five.; subtract four from nine and you have five.2.(降低; 衰退) reduce; decrease; cut 短语和例子工作热情有增无减 work wit
- Example Sentences:
| 1. | Article 4 an enterprise shall , on the day of balance sheet , make a judgment on whether there is any sign of possible assets impairment 第四条企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。 | | 2. | But as expectations of further write - downs grow , it and others with deteriorating capital ratios will be under pressure to reverse the trend 但是当对未来资产减值的预期逐渐增长,第一比率以及其他不断下降的资本充足率都将面对扭转趋势的压力。 | | 3. | 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。 | | 4. | In order to standardize the accounting of long - lived assets in practice , fasb and iasb issued related standards in 1995 and 1998 respectively 为了规范实务中长期资产减值的会计处理,美国财务会计准则委员会( fasb )和国际会计准则委员会( iasb )分别于1995年和1998年颁布了相应的会计准则。 | | 5. | In the end of 2000 , the new released " enterprise accounting criteria " defined " asset " in a new scientific way and emphasized the execution of assets depreciation accounting policy to develop assets accounting gradually . gradually 2000年底发布的新《企业会计制度》给予资产以新的科学定义,同时强调资产减值会计政策的执行(资产减值的范围扩大到八项资产) ,逐步发展了资产减值会计。 | | 6. | The paper first introduce the development process of assets impairment accounting and its theoretical fundamental , then compare the asset devaluation rules of international accounting standard and financial accounting standard . for the application of assets impairment accounting in our limited companies , the paper select 912 sample companies to do empirical research 本文采用规范研究和实证研究相结合的方法,在介绍了资产减值会计发展历程的基础上,分析了资产减值会计的理论基础,并对国际会计准则和美国会计准则中有关资产减值的规定进行了比较分析。 | | 7. | 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 本文第一部分首先从经济学与会计学角度对资产减值的本质予以剖析,指出资产减值的本质是资产的现时经济利益的预期低于原记账时对利益的评估值,在会计上则体现为可收回金额低于资产历史成本,是不同环境下对同一资产进行计量时所产生的计量差异;并剖析了资产发生减值的原因。 | | 8. | In accouting practice part , the thesis compares the accounting standards for the impairment of assets , in the framework of international accounting standards , financial accounting standards and accounting policies in china . through comparison , this article argues that the standards for the impairment of assets in our country need improving . additionally , this paper discusses a series of issues related to the impairment of assets 在此部分,通过对国际会计准则、美国财务会计准则、我国会计准则与制度中关于资产减值的规范比较,并结合国际与美国在建立资产减值会计准则方面的经验与教训,提出我国最终应建立资产减值会计准则以完善资产减值会计实务规范。 | | 9. | Where any evidence shows any possible impairment of a particular asset of the headquarter , the enterprise shall calculate and determine the recoverable amount of the asset group to which the asset group or the combination of group assets belongs to , then compare it with the corresponding carrying value of the asset so as to decide whether it is necessary to confirm the impairment loss 有迹象表明某项总部资产可能发生减值的,企业应当计算确定该总部资产所归属的资产组或者资产组组合的可收回金额,然后将其与相应的账面价值相比较,据以判断是否需要确认减值损失。 | | 10. | 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 然后比较分析了sfasno . 144 《长期资产减值和处置的会计处理》和iasno . 36 《资产减值》中有关长期资产减值的规定,重点分析了两者在资产减值确认和计量上采取的不同方法和原因,其中有很多值得我国会计制度借鉴之处。 |
- Similar Words:
- "减脂棒" English translation, "减脂茶" English translation, "减脂叶" English translation, "减值" English translation, "减值, 价值降低" English translation, "减值费用矩阵" English translation, "减值记帐" English translation, "减值预备" English translation, "减值准备" English translation, "减值准备金" English translation
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