decrement provision是什么意思

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用法例句

Regarding the disadvantages of standards,measurements and accounting treatments in current accounting system for fixed asset depreciation reserves,Accelerated depreciation method and non-reversible depreciation reserve method were discussed in order to push the implementation of new accounting standards.

从固定资产减值准备计提的标准、计量和账务处理等方面指出了现行会计制度中的不足,提出了采用加速折旧法和减值准备不允许转回等解决办法,以促进新会计准则的实施。

It should be consolidated intra-company transaction of inventory and its depreciation reserves related when we compile a consolidated statement of account.

编制企业集团的合并会计报表时,应合并内部存货交易及其相关的减值准备。

Based on Feltham-Ohlson Model,this paper has set up a model that enterprise net assets change with time and brings the accrual of impairment provision into it.

为研究自愿性会计政策变更对企业价值的影响这一基本理论问题,以Feltham-Ohlson模型为基础,建立了企业净资产的随时间而演进的分析模型,并将减值准备的计提纳入模型中。

The Accounting Standard for Business Enterprises stipulates that the enterprise should make eight impairment provisions in order to reduce potential risks.

《企业会计制度》要求企业计提八项减值准备,以降低企业的潜在风险。

From aspects of the decrement provision of the fixed assets and the modification of the confirmation of the income and cost,this paper discusses on the influence of the new <Enterprise Accounting System> on the income tax of the construction enterprises.

从固定资产减值准备、收入和费用确认方法的变更两方面论述了新《企业会计制度》对施工企业所得税的影响。

Through the concrete analysis and calculation,this paper discusses on t he influence of drawing bad debts provision,long -term investment decrement provision,inventory falli ng price provision,short -term inve stment falling price provision,trust lending,fix ed assets decrement provision,invisible assets decrement provision an d uncompleted construction decrement provision.

通过具体分析计算,论述了计提坏账准备、长期投资减值准备、存货跌价准备、短期投资跌价准备、委托贷款、固定资产减值准备、无形资产减值准备、在建工程减值准备对利润和所得税的影响。

This paper expounds the important significance of the system of assets depreciation preparation, analyzes on the influence of the assets depreciation preparation on enterprise s accounting data, and probes into the problem of how to put an end to drawing up false accounts by using the assets depreciation preparation in enterprises.

阐述了资产减值准备制度的重要意义,分析了计提资产减值准备对企业会计数据的影响,并就如何杜绝企业利用计提资产减值准备造假的问题进行了探讨。

This paper compares the current Enterprise Accounting System and new Enterprise Accounting System in terms of predrawing of assets depreciation preparation,reversion and its effect,etc.

通过对现行《企业会计制度》与新《企业会计准则》就资产减值准备计提、转回及所带来的影响等方面进行比较,介绍了各自的优点和不足。

It goes on to look at that the geological prospecting units should establish and improve capital fund management system,risk fund system of geological exploration,as well as reduced-value reserve fund system of geological results;strengthen and improve the financial managem.

地勘单位在实行企业化管理的情况下,主管部门应调整改进对地勘单位的资产经营责任制考核管理制度,地勘单位应建立健全资本金管理制度、地质勘查风险金制度和地质成果减值准备金制度,应加强和完善地勘单位用自有资金进行的资本金地质项目的财务管理和会计核算工作,包括:资本金地质项目的实施,地质成果入账,地质成果减值准备金的提取,地质成果的转让、对外投资、自行开发利用等重要环节的财务管理与核算。

The Strategy of Perfecting and Regulating the Ready of Enterprise Asset Impairment;

完善和规范企业资产减值准备的策略

Problems in the Regulations of Our Assets Value-reducing Preparation;

我国资产减值准备规定中存在的问题

Problems and Suggestions in Assets Reduced-value Preparation;

试谈资产减值准备存在的问题及建议

ON PREPARATIONS OF FIXED ASSETS DEVALUATION;

对固定资产减值准备的一点粗浅认识

The Economics Analysis of Impairment of Assets Policy Choosing;

资产减值准备政策选择的经济学分析

The Influence of Drawing Decrement Provisions on the Profit and Income Tax;

计提减值准备对利润和所得税的影响

The Difference of “Eight Allowance for Bad Debt, Falling Price, Loss in Value Cramming” between Accounting and Law of Taxation;

论“八项坏账、跌价、减值准备”与税法差异

The Influence of the Assets Depreciation Preparation on Enterprises Accounting Data;

资产减值准备对企业会计数据的影响

The Influence of the Reserve for Impaired Assets on the Quality of Accounting Information;

资产减值准备对会计信息质量的影响

The new demand of capital management from distilling devaluation;

从提取减值准备看资产管理的新要求

Comparation of the Fixed Assets Decreases and Accumalated Depreciation;

固定资产减值准备与累计折旧的比较

Ponderations over Enterprises Drawing in Proportion of "Preparing for Depreciation of Assets;

对企业计提“资产减值准备”的思考

An Empirical Research on Assets Depreciation Preparation and Earnings Management

资产减值准备与盈余管理的实证研究

On Impairment of Assets from the Perspective of New Accounting Standards;

新会计准则下资产减值准备存在的问题及对策

On Preparations of Asset Reduction in New Accounting Norms;

新准则资产减值准备的变更对企业利润的影响

Issues on present value measurement during calculating for reserve;

论资产减值准备计提中的现值计量问题

Financial stability and optimization of Fair Value Accounting:A Dynamic Provision Perspective

金融稳定性与公允价值会计准则的优化——基于动态减值准备的思考

Research on Long-lived Asset Impairment Withdrawing and Impairment Reversal;

长期资产减值准备计提与转回行为研究