... long-term monetary assets 长期货币性资产 long-term assets devaluation 长期资产减值 Restricted Long-Term Assets 中文 ...
基于6个网页-相关网页
·2,447,543篇论文数据，部分数据来源于NoteExpress
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.
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.
但我国的资产减值规范还存在许多有待完善之处，而国内学者对长期资产减值问题的研究不多。
But the regulations for long-lived asset impairment have many points to be improved. There are few researches on asset impairment in domestic academics.
应用推荐