| 1. | If the recurrent account is in deficit , recurrent taxes should be levied in order to achieve fiscal balance
经常性的开支赤字，应由经常性的税收去作出平衡。 |
| 2. | As a group , they are in their eighth year of current - account surplus , having been in deficit for most of the previous 20
做为一个整体，他们迎来了自己的第八个贸易顺差之年，而在此前的二十年间，他们绝大部分时间都处于逆差地位。 |
| 3. | The shichang railroad is a joint venture railroad that was invested by the railroad department and hunan province together , from set up to traffic on october 1 1998 , always be placed in deficit
石长铁路作为铁道部和湖南省共同出资建设的一条合资铁路，从1998年10月1同建成通车至今，就一直处于亏损之中。 |
| 4. | The pattern of foreign trade growth was reversed in 1984 : the value of exports increased by 10 per cent , but imports jumped 38 per cent with the result that the visible trade account was in deficit by us $ 1 . 1 billion
1984年外贸发展模式出现反向发展，出口值增长10 % ，进口值急剧上升到38 % ，结果有形贸易支出出现逆差，达11亿美元。 |
| 5. | James meade thinks that there will be a conflict between exchange rate policy and monetary policy when economy is in recession with the balance of payment in deficit , or in inflation with the balance of payment in surplus
这样,在经济运行到国内经济衰退且国际收支逆差,或者是国内通货膨胀且国际收支顺差的时候,货币政策和固定汇率之间便会产生冲突。 |
| 6. | Secondly , in deficit safe circumstance falls , be sure namely amount falls under the circumstance of insurance value , the underwriter gains damage insurance mark according to the scale of insurance amount and insurance value partial right
其二，在不足额保险的情况下，也就是保险金额低于保险价值的情况下，保险人按照保险金额与保险价值的比例取得受损保险标的的部分权利。 |
| 7. | The mass of tourism and its income increased obviously , however the profits of the tourism enterprises did not increase in pace with them but decrease . now many tourism enterprises have been caught in deficit , which doesn " t correspond to the flourishing tourism
然而随着旅游人数的增加，旅游收入的大幅提高，旅游企业的盈利没有上升，反而逐年下降，到现在已有相当部分企业亏损，这与十分红火的旅游极不相称。 |
| 8. | 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。 |
