基本释义:

资产准备

网络释义

1)asset reserve,资产准备

2)reserve asset,准备资产

3)assets depreciation preparation,资产减值准备

4)allowances for assets impairment,资产减值准备

5)Impairment of Assets,资产减值准备

6)allowance for assets impairment,资产减值准备

用法和例句

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。

The Empirical Research on Making Use of Allowances for Assets Impairment to Operate Profit;

利用资产减值准备操纵盈余的实证研究

In light of the universal phenomenon of information distortion in current securities business, this paper expounds the impetus for "big bath" caused by the allowances for assets impairment.

当前证券市场普遍存在着信息失真现象,而资产减值准备对"洗大澡"现象有一定地推动作用,为此在会计准则的相关基础上就计提资产减值准备对会计数据的影响作了深入探讨。

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

Firstly, the article talks about the changes of the enterprise accounting system and the back of the allowance for assets impairment.

本文首先阐述了我国有关计提资产减值准备的会计制度的变更,分析了资产减值损失的转回问题,接着指出了资产减值会计处理的难点及其中存在的问题,并针对这些问题提出了相关建议。

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 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

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

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

Research on Chinese Listed Companies Application of Asset Impairments Allowance;

资产减值准备在我国上市公司的应用研究

The Empirical Analysis on Provisions for Impairment of Intangible Assets of Chinese Listed Companies;

无形资产减值准备：中国A股上市公司实证分析

The Empirical Research on Making Use of Allowances for Assets Impairment to Operate Profit;

利用资产减值准备操纵盈余的实证研究

Research on the Motivations of Manufacturing Listed Companies Assets Depreciation in China;

我国制造业上市公司资产减值准备动机研究