计提资产减值准备的理论基础是谨慎性原则。
The theoretic basis of provisional capital depreciation is the principle of caution.
固定资产折旧和减值准备本质上是两类不同性质的问题。
In essence, the fixed assets' depreciation and value diminution allowance are two different problems.
第三十二条企业应当建立各项资产损失或者减值准备管理制度。
Article 32 an enterprise shall set up a reserve management system for asset loss or depreciation.
通过计提和转回资产减值准备是上市公司操纵盈余的重要手段之一。
One of the most important means of listed companies manipulate surplus is to back through the asset impairment.
各项资产损失或者减值准备的计提标准,一经选用,不得随意变更。
The standards for preparing the asset loss or depreciation reserve, once determined, may not be altered at discretion.
无形资产的期初和期末账面余额、累计摊销额及减值准备累计金额。
The beginning and ending book balances, accumulative amount of amortization, and accumulative amount of provision for impairment of intangible assets;
正确计提资产减值准备,对于真实反映企业资产实际价值有重要意义。
The correct allowance for assets depreciation reserves is significant to reflect the real value of enterprise assets.
减值准备是由于外部环境变化而导致的固定资产无形损耗那部分价值。
Depreciation is the value which is physical depletion of transfer for using fixed assets while allowance for declining of fixed assets caused by outside environment variety.
本文重点考察上市公司利用长期资产减值准备转回进行盈余管理的行为。
The paper focus on the companies using the returns of the long-term assets impairment to manage the earning.
《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。
The Accounting Standard for Business Enterprises stipulates that the enterprise should make eight impairment provisions in order to reduce potential risks.
本文就资产减值准备的相关规定和具体会计处理方法等,谈点粗浅认识。
This paper talks some superficial opinion about related provisions of assets reduction reserve and particular accounting treatment etc.
采用成本模式的,投资性房地产的折旧或摊销,以及减值准备的计提情况。
The information on the depreciation or amortization as well as the provision for the impairment of the investment real estates measured through the cost pattern;
对银行业而言,资产减值准备的变化将会为银行的风险管理产生巨大影响。
Speaking of the banking industry, the change of the provision for impairment of assets will be able to have the huge influence for the bank risk management.
叙述了企业计提资产减值准备的意义、方法、对企业的影响以及完善的措施。
The importance and methods of enterprise's value decrease account preparations, their influences and improving ways are described.
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。
It should be consolidated intra-company transaction of inventory and its depreciation reserves related when we compile a consolidated statement of account.
从固定资产计提减值准备的必要性出发,对固定资产的减值问题作出一定探讨。
The paper probes into the necessity of impairment of fixed assets, and the issue of allowance for impairment in the value of fixed assets.
资产减值准备的计提有利于改善会计信息质量,但在执行过程中也存在一些问题。
The decision to carry out the reservation for capital loss is advantageous to improve accounting information quality, but there still exist some problems.
本质上,计提折旧是成本、费用的分配过程,计提减值准备是一种资产的计价方法。
In essence, recognized depreciation is allocation process of costs and expenses, recognized allowance is pricing method of assets.
企业在提取和转回固定资产减值准备时,其会计处理方法和税收法规规定存在较大差异。
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.
本文就固定资产计提减值准备同税法间的差异进行分析,旨在指导企业如何正确核算所得税。
This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law, aiming at guiding enterprises to compute income tax correctly.
财政部颁布的《企业会计制度》和《企业会计准则》中都就资产减值准备问题作出具体规定。
The problem of reserve for assets reduction has bean stipulated in "Enterprise Accounting System"and "Enterprise Accounting Standard"published by the Financial Ministry.
固定资产减值准备与累计折旧都是固定资产的抵减项目,它们共同反映着固定资产的现时价值。
Both fixed assets decrease reserve an accumulated depreciation are the items of fixed assets decreases and reflect the present value of fixed assets.
固定资产计提减值准备后,其折旧应当按照该项固定资产的账面价值以及尚可使用年限重新计算。
Fixed assets' depreciation should be recalculated according to its book value and useful life after the impairment loss is determined.
在2006年新出台的会计准则实施前,只要条件合理,转回以前计提的资产减值准备是被允许的。
Before the implementing of the New Accounting Standards in 2006, taking back impairment of asset is permitted as long as the condition is reasonable.
以计提减值准备的固定资产,在未来期间按扣除减值准备后的账面价值及尚可使用年限确定折旧额。
With provision for the impairment of fixed assets, in the next period by deducting the book value after impairment and determine the remaining useful life depreciation.
针对新的固定资产减值准备准则,本文提出了它的变化之处,并对新准则的会计处理进行了举例分析。
Based on the principles of the impairment of fixed assets, the thesis points out some changes and analyzes the accounting of the new principles with examples.
因此,应借鉴国际会计准则,统一计量模式,规范资产计提减值准备后的使用及处置的会计处理方法。
So we should draw lessons from international Assets criterion, unify the mode, Standardize the use and treatment method.
因此,应借鉴国际会计准则,统一计量模式,规范资产计提减值准备后的使用及处置的会计处理方法。
So we should draw lessons from international Assets criterion, unify the mode, Standardize the use and treatment method.
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