1)Devaluation[英][,di:v?lju'ei??n][美][,div?lj?'e??n]减值
1.Differences between Devaluation and Depreciation for Plant Assets;浅谈固定资产减值与折旧的区别
2.The immaterial assets is a kind of non-money long-term property but if the economic benefit of the immaterial asset creating for the enterprise can not compensatethe the immaterial asset cost, then it explains that the immaterial assets devaluation took place.无形资产是一种非货币性长期资产,能为企业带来经济利益,如果无形资产将来为企业创造的经济利益还不足以补偿无形资产成本(或摊余成本),则说明无形资产发生了减值。
英文短句/例句
1.Properties, machinery and equipment are stated at cost less accumulated depreciation and any impairment losses.物业、机器及设备按成本值减累积折旧及减值损失入账。
2.A decrease or loss in value, as because of age, wear, or market conditions.降价，减值由于老化、磨损或市场条件而造成价值上的减少或损失
3.The impairment of business reputation shall be treated according to the Accounting Standards for Enterprises No. 8 - Asset Impairment.商誉的减值应当按照《企业会计准则第8号--资产减值》处理。
4.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
5.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
6.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
7.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
8.Research on Relevant Theories of Fair Value Measurement and Financial Assets Impairment公允价值计量和金融资产减值相关理论研究
9.Research on Value Relevance of Asset Write-offs/Write-Downs:Unitary Analysis资产减值会计信息价值相关性:整体分析
10.tending to decrease or cause a decrease in value.倾向于减少或价值上减少的。
11.Impairment A condition resulting in the reduction in value or weakening of something.损失导致价值缩减或削减某物的情况。
12.GNP deflator国民生产总值缩减指数
13.net transmission equivalent传输线净衰减等效值
14.written down value减去折旧的资产价值
15.discovery value for wasting assets递减资产的发现价值
16.gross national product deflator国民生产总值减缩指数
17.depreciation method of fixed percentage of diminishing value递减价值定率折旧法
18.reduction in the book value of an asset.资产帐面价值的减低。
相关短句/例句
impairment[英][?m'pe?m?nt][美][?m'p?rm?nt]减值
1.From the aspects of the disposal of development spending, the value amortization of intangible assets and the impairment treatment of intangible assets, this article discussed the new norms of the new accountin.文章主要从研究开发支出的处理、无形资产的价值摊销,以及无形资产的减值处理等方面,讨论新准则作出的新的会计规范。
3)Depreciation[英][di,pri:?i'ei??n][美][d?,pri??'e??n]减值
1.It points out that parts of enterprise assets are constituted by fixed assets,so reasonable or not in calculating and serving fixed assets depreciation shall bring a great impact on gross profit of enterprise.指出企业资产的相当一部分是由固定资产构成的,固定资产减值计提的合理性,对企业的利润总额影响颇大。
4)numerical reduction数值衰减
5)sound attenuation value声衰减值
6)impairment of assets资产减值
1.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
2.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
3.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
延伸阅读
减缘减行【减缘减行】 （术语）缘者，指上界四谛与上二界四谛之八谛。行者，指欲界四谛下十六行相与上二界四谛下十六行相之三十二行相。自声闻乘四善根之初至忍法之上忍，连环普观此上下八谛之三十二行相，同自中忍之位，一行减之，遂至留苦或道等之一行相，谓之减行，每减其四行相自减一谛，故谓之减缘。其所以减之者，泛观上下八谛之三十二行相，观智浮漫而不猛利，故自中忍以后渐渐狭其观境，以养成猛利之观智，遂为发真无漏智之算引也。上下八谛之三十二行相，第一回自第一观至第三十一，因而减去第三十二即上界道谛下出之一行相，第二回更自第一观至第三十，因而减去第三十一即上界道谛下行之一行相。如此每一周自下逆次减一行相，终至减第一即欲界苦谛下苦之一行相。即减去者，三十一行相也。减此三十一行相中，每第四周减一谛，故谓之减缘，减于他三周之行相，谓之减行。即减缘七周，减行二十四周，合于三十一周减去三十一行也。第四周谓之减缘者，上下八谛，为所缘之境，三十二行相，为对于此之能缘观解，故减四行相即减所缘之境一谛也。因而逆次减去，每至第四行相，不谓为减行，特附以所谓减缘即减谛之名耳。(参见：行相)
