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.
企业计提资产减值准备金，是国际会计惯例。
The provision for the devaluation of enterprise assets is an international convention.
资产减值一直以来是会计核算的一块敏感区域。
Asset write-down has always been in the sensitive area in the accounting field.
资产减值会计规范是会计中最富争议的规范之一。
Asset impairment standard is one of the most controversial accounting standards.
对企业资产减值核算涉及的问题进行了深入探讨。
Asset impairment of enterprise accounting of the issues involved was expounded.
然而有关资产减值的批评或许还是会产生重要结果的。
Critics of the write-downs may still be on to something, however.
资产减值是指在谨慎性原则下，资产可能发生的损失。
The assets cutting value refers to under the prudent principle, losses that the assets may take place.
那么，在这六年中我国上市公司的资产减值执行情况如何？
So what about the implementation of the impairment of assets by the listed company in our country in that period?
解决的思路应从完善资产减值准则内容和实施环境两方面着手。
The solutions lie in the two improvements in both the content and the implementation environment of assets devaluation standard.
因此，在实践中合理利用并不断完善资产减值会计具有重大意义。
Therefore, it is significant of continuously perfecting asset impairment accounting in practice.
本文实证检验了长期资产减值信息在企业与银行借款契约中的作用。
This paper focuses on the usefulness of asset write-down information in the contract of bank loan.
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.
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。
Firstly, the paper explains the background of studying, the meaning and groups of the impairment of assets in detail.
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.
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.
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.
上述资产减值损失一经确认，如果在以后期间价值得以恢复，也不予转回。
Once an impairment loss of these assets is recognised, it is not allowed to be reversed even if the value can be recovered in subsequent period.
第一部分首先从资产的涵义出发，对资产、资产减值等相关概念进行了分析。
The first part starts from the concept of asset and analyzes the meaning of asset and impairment of assets and so on.
资产减值会计准则的出台，规范了企业会计核算行为，提高了会计信息质量。
Asset impairment of accounting standards issued, which standardizes the enterprise accounting behavior, improve the quality of accounting information.
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.
本文研究的目的在于探讨资产减值会计计量的基本问题，即可收回金额的确定。
The purpose of this paper is to discuss the fundamental issue about the accounting measurement of asset impairment.
本文主要针对新准则公布的背景下，资产减值的问题进行了详细的研究和探讨。
This article studies and discusses the problem of assets impairment in detail, mainly aims at the background of the new guidelines released.
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.
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。
In this part, the author mainly studies the problems of recognition, measurement and report on impairment of assets.
因此，我国应借鉴国际会计准则有关资产减值的内容，及时制定我国的资产减值准则。
Therefore, our country should consult correlative asset depreciation content of International Accounting Standards, set down our country's asset depreciation standard in time.
2006年2月15日我国颁布了《资产减值》准则，规定已确认的资产减值不得转回。
The standard of asset impairments was issued at Feb 15, 2006, which doesn't permit to reverse asset impairments.
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.
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.
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.
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