这种管理方法是解决电能计量资产全过程管理行之有效的方法。
It is an effective method to manage the execution of the full process management of electric energy measuring assets.
如果银行在报表中以市价计量资产价值，这种影响的程度将会更大。
The impacts of these shocks on asset prices are amplified by bank capital requirements based on mark-to-market.
调整到市价“是会计核算实务，就是以资产和负债的当前市场价格来计量资产和负债的价值。”
"Mark to market" is an accounting practice used to value assets and liabilities by using the current market price of these assets and liabilities.
以历史成本计量资产的另一个原因就是持续经营概念，它认为企业在可以预见的将来继续保持经营。
Another reason for measuring assets at historical cost is the going-concern concept, which holds that the entity will remain in operation for the foreseeable future.
很难评判以公允价值计量的资产比例是否会下降，但看起来很可能会是这样。
It is hard to judge whether the overall proportion of assets held at fair value will fall, but it seems highly likely.
显然，这些领导人所担心的问题是他们手中所持有的这些资产中有大约70%是以美元来计量的。所以，对于中国而言，美元一旦在将来贬值都意味着巨大的资本损失。
But they are, apparently, worried about the fact that around 70 percent of those assets are dollar-denominated, so any future fall in the dollar would mean a big capital loss for China.
资产是由企业拥有或控制并能用货币计量的经济资源。
Assets are the economic resources that are owned or controlled by a business and can be expressed in monetaryunits.
新的标准将引入市场价值和以风险为基础的资产负债计量方法，以确定保险公司所必需的资本金持有量。
The new standards will introduce market valuations and risk-based measures of assets and liabilities when determining how much of a cushion insurers need to hold.
最后的结果看起来依然很合情理：简单的资产作为较不透明的贷款入账，而复杂的资产以市价计量。
The end result does look sensible: simple things will be held in more opaque loan books and fiddly things held at market prices.
资产是由企业拥有或控制并能用货币计量的经济资源。
Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.
企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。
An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.
归属于该无形资产开发阶段的支出能够可靠地计量。
The development expenditures of the intangible assets can be reliably measured.
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.
我们运用了多种多样的评估技术，包括有收益、资产价值、现金流以及资本成本计量。
A variety of valuation techniques are used, including earnings, asset value, cashflow and cost of capital measurements.
课程内容包括原则和资产负债表的估价，收入计量，财务披露和现金流量分析的标准，编制和连接这些声明的使用。
Course includes principles and standards of balance sheet valuation, income measurement, financial disclosure and cash flow analysis that link preparation and use of such statements.
所有者权益金额取决于资产和负债的计量。
The amount of owners' equity is determined by the measurement of assets and liabilities.
一般来讲，流动负债应按履行该义务所需的金额计量并列示于资产负债表中。
Generally speaking, current liabilities should be measured and shown in the balance sheet at the money amount necessary to satisfy the obligation.
资产是企业拥有或控制的、能以货币计量的、能够带来未来经济利益的经济资源。
Economic resources are measured by money value, and are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights.
资产减值会计的确认与计量以资产能带来的未来经济利益为基础，是满足提高会计信息相关性质量要求的结果。
The recognition and measurement of impairment of assets accounting based on the future benefit assets can bring out, which is the result of to increase the relevance of accounting information.
会计条款中要求：资产必须“用货币量来衡量，并且衡量要有足够的可靠性和依据”。这一条款会影响无形资产（例如品牌）的会计计量。
The accounting need for an asset to be 'measured at a monetary amount with sufficient reliability' would also affect accounting for intangible assets such as brand names.
资产减值是指资产的可收回金额低于其账面价值，其计量的核心问题是资产公允价值和现值的确定。
Asset impairment means recoverable amount is lower than book value of assets, the core issue of the accounting measurement is the determination of fair value and present value of assets.
叙述资产计量的会计原则。
Describe the accounting principles involved in asset valuation.
在实际偿付能力额度的计算中，会计的主要角色是资产、负债的确认与计量。
In the calculation of actual solvency margin, the role of accounting is to recognize and measure assets and liabilities.
全面风险管理要求银行从整体资产的角度来计量和管理风险，投资组合是其最为核心的理念。
Total risk management with the portfolio theory as its core demands that Banks should measure and manage risks from the whole asset profile.
无形资产包括土地使用权、专利权等，以实际成本进行初始计量。
Intangible assets include land use rights and patents, and are initially recorded at actual cost.
如何计量企业信用资产那？
继金融工具之后，长期资产计量成为公允价值应用的另一重要领域。
After financial instruments, measurement of non-current assets has become a new field for fair value accounting.
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.
资产的计量是会计理论研究的基础问题。
The asset measurement is a fundamental issue in accounting theory research.
为了可靠地进行成本计量，应建立固定资产修购基金制度或折旧制度。
In order to measure the cost reliably, a system of the repairing funds for fixed assets or depreciation should be established.
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