reduce of capital是什么意思

网络释义

用法例句

In reality people often confound loss of assets with reduce value of capital,thus overstate the loss situation of assets imperceptibly,the concept of loss of assets and reduce of capital which have both t.

实践中 ,人们往往将资产流失与资本减值混为一谈 ,这无形中夸大了资产流失现象。

A brief discussion,the recognition and measurement of impairment of assets;

资产减值会计确认与计量问题探讨——兼论我国资产减值确认标准和计量属性的选择

Analysis of differences between accounting income and tax income from accounting for impairment of assets;

对资产减值会计中会税差异的分析

Research on the Regulation of Implementation of Accounting Policy on the Impairment of Assets in Chinese Listed Companies;

中国上市公司资产减值政策执行的规范化问题研究

Inquiry into some issues of accounting standard for assets impairment;

资产减值准则相关问题探讨

Research on Measurement Attributes of Assets Impairment Accounting;

资产减值会计计量属性问题研究

An Empirical Study on Accounting Policy Choice of Assets Impairment;

资产减值会计政策选择的实证研究

The strategy of asset impairment has become the implement of manipulating management performance, prettifying financial status, eluding market supervision for public companies.

资产减值政策在一定程度上已成为上市公司操纵经营业绩、粉饰财务状况、规避上市监管的工具。

Based on the analysis of asset impairment accounting policy of deficit public companies,we found that items mainly used in the earnings management are allowance for doubtful debts,allowance for inventory market value diminution,allowance for value diminution of fixed assets,allowance for long-term investment loss,and so on.

文章采用抽样技术对2003—2005年度部分亏损公司资产减值的八项计提进行了分项检验,发现被主要用于盈余管理的项目是坏账准备、短期投资跌价准备、存货跌价准备、固定资产减值准备等。

From providing allowance for bad debt on accounts receivable in the early 1990s in China,to promulgating the new accounting standards which require that impairment allowance should be provided for all asset items in 2006,the accounting standard about asset impairment has undergone great changes,which have caused a direct impact on the accounting information.

资产减值会计规范是会计中最富争议的规范之一。

This paper introduces the scope and features of assets depreciation,expounds several key points of implementing the accounting standard of assets depreciation,and analyzes the influences of the revision of accounting standard on the listed companies.

介绍了资产减值的范围及特点,论述了执行《资产减值》会计准则的几个要点,分析了会计准则的修订对上市公司的影响。

From four aspects of the assets depreciation, the applicability of the fair value, the accounting treating methods of enterprises merger, and the associated parts and the discovering range of their trades, this paper discusses on the differences between the new accounting principles of Chinese enterprise and the international accounting principles.

从资产减值、公允价值的适用范围、企业合并的会计处理方法、关联方及其交易的披露范围等4个方面,论述了新企业会计准则体系与国际财务报告准则存在的差异。

8 Enterprise Accounting Standards —— Assets Depreciation” and other regulations of assets depreciation preparations, and analyzes the changes in the accounting treatment and taxation treatment of depreciation preparations.

通过解读最新企业会计准则,阐述了《企业会计准则第8号——资产减值》的相关规定及其它资产的有关资产减值准备的规定,对减值准备在会计处理和税务处理上的变化进行分析。

Discussion on asset depreciation reserves and suggestion to improve;

试论资产减值准备问题及改进意见

An Empirical Study of Earning Management with the Asset Depreciation of Accounting Policies;

资产减值会计盈余管理实证研究

At that time, the Asset depreciation compares of the old standards had a bigger improvement.

2006年2月15日,财政部公布了新的会计准则,其中资产减值准备问题较之旧的准则有了较大的改进。

On the loss of Assets and Reduce Value and Increase Value of Capital in the Reorganization of State-owned Assets;

国有资产重组中的资产流失、资本减值与增值

A Discussion about Several Basic Problems of the Accounting of Assets Devaluation;

对资产减值会计几个基本问题的探讨

The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets.

固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。

capitalized value

资本还原值,资本化价值

written down value

减去折旧的资产价值

discovery value for wasting assets

递减资产的发现价值

reduction in the book value of an asset.

资产帐面价值的减低。

To reduce the carrying value of the investment in marketable securities to the lower of cost or market.

按成本与市价孰低法减少有价证券投资的账面价值

The book value of a plant asset is its cost minus the related accumulated depreciation.

固定资产的账面净值是它的成本价减相对应的累计折旧。

Depreciation is provided on a straight-line Basis to write off the cost less estimated residual value of each asset over its estimated useful life.

资产之折旧准备乃以直线法,按各资产之估计可使用年期,撤销各资产之成本减预测剩余价值

falling-rate-of profit theory

资本利润率渐减理论

capitalized value of profit rent

租值利润的资本转化值

Withdrawal of capital investment from a company or country.

投资减缩从公司或国家撤回资本投资

capitalization [capitalized] value

资本化价值，还原资本价值

The Comparison between New Regulation of Reduction in Asset Value(Request Opinion Script) and Present Regulation of Reduction in Asset Value;

新资产减值准则(征求意见稿)与现行资产减值规定之比较

Asset Impairments and Earnings Management;

资产减值与盈余管理——论《资产减值》准则的政策涵义

capital impairment:the estimated loss in an investment.

资本减损:对一项投资的损失的估计。

The Dilemma in Improving Bank’s Capital Adequacy Ratio: Reducing Tax or Recapitalization?;

提高银行资本充足率:减税还是注资?