impairment of assets中文是什么意思

• 资产减损
• 资产减值

• "asset"中文翻译    n. 1.资产；财产。 2.有用的资源，宝贵的人[物]。 ...
• "impairment of fixed assets and goodwill" 中文翻译 :    固定资产和商誉的减值
• "provision for impairment of fixed assets" 中文翻译 :    固定资产减值准备
• "statement of assets impairment provision" 中文翻译 :    资产减值准备明细表
• "impairment" 中文翻译 :    （资本）损耗; 病损; 残损; 恶化; 功能破坏; 亏损; 损害，损伤; 损毁；破坏; 损伤，减损
• "assets" 中文翻译 :    （资产）：企业所拥有的资源。; 相对; 中国会计科目的中英文对照 一、资产类; 资产，财产; 资产来源; 资产类
• "it assets" 中文翻译 :    信息技术资产
• "anditory-impairment" 中文翻译 :    听觉损害
• "asset impairment" 中文翻译 :    资产清理
• "balance impairment" 中文翻译 :    平衡障碍
• "bulbar impairment" 中文翻译 :    延髓损伤
• "capital impairment" 中文翻译 :    资本耗蚀; 资本减损
• "cognitive impairment" 中文翻译 :    认知缺损; 认知损害
• "concentration impairment" 中文翻译 :    注意集中障碍
• "conductive impairment" 中文翻译 :    传导型衰减
• "congenital impairment" 中文翻译 :    先天性损伤
• "damp impairment" 中文翻译 :    伤湿
• "diffusion impairment" 中文翻译 :    弥散障碍
• "encoding impairment" 中文翻译 :    编码缺损
• "external impairment" 中文翻译 :    外来损害
• "flow impairment" 中文翻译 :    流动能力降低
• "foetal impairment" 中文翻译 :    胚胎受损
• "frightened impairment" 中文翻译 :    惊伤
• "hearing impairment" 中文翻译 :    听觉损伤; 听觉障碍; 听力损伤; 听障
• "hepatic impairment" 中文翻译 :    肝损,肝伤

• Secondly , the paper engages in systemic research on the theories of the impairment of assets
  其次，本文对资产减值会计理论进行了系统地研究。
• Thirdly , on the basis of theories research , the author studies in methods of the impairment of assets
  接着，本文在理论研究的基础上，对资产减值会计方法进行了深入地探讨。
• Article 2 the term " impairment of assets " refers to that the recoverable amount of assets is lower than its carrying value
  第二条资产减值，是指资产的可收回金额低于其账面价值。
• Firstly , the paper explains the background of studying , the meaning and groups of the impairment of assets in detail
  首先，本文从课题研究背景入手，对资产减值含义及其分类进行论述。
• Article 20 the impairment of intangible assets shall be treated in accordance with the accounting standards for enterprises no . 8 - impairment of assets
  第二十条无形资产的减值，应当按照《企业会计准则第8号- -资产减值》处理。
• The second part discusses the core problem of impairment of assets accounting including its confirmation , calculation and disclosure
  第二部分论述资产减值会计的会计程序问题，包括确认、计量和信息披露，这是资产减值会计的核心问题。
• The introduction of environmental laws and regulations may involve an obligation to recognize impairment of assets and consequently a need to write - down the carrying value
  环境法规的绪论可以包含认可资产受损及由此而记录的损失价值的职责。
• As accounting stipulations of impairment of assets in china is just at the beginning , compared with foreign stipulations it still needs improvement and reform
  我国资产减值会计规范处于起始阶段，与国外资产减值会计规范相比尚需完善与改革。
• Finally , according to deficiency of the theory of impairment of assets accounting both in theory and practice in china , the suggestions on amendment are put forward
  第六部分探讨了邮政企业运用资产减值会计理论的现状及存在的问题,并提出了一些建议。
• In this part , the author mainly studies the problems of recognition , measurement and report on impairment of assets . moreover , the suggestions of improvement are put forward
  该部分还研究了资产减值会计的确认、计量和披露，对披露中的不足提出了改进建议。