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.
新企业会计制度规定了企业应计提的八项资产减值准备。
The Accounting Regulation for Business Enterprises"has required that business enterprises should estimate eight items of reserves for devaluation of assets."
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.
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.
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.
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.
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.
然而，由于种种主观和客观的因素，我国企业在资产减值准备的提取方面仍存在一些问题。
However, because of various subjective and objective factors, the our country business enterprise reduces the value to prepare in the property of withdraw the aspect to still exist some problems.
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.
亏损上市公司不仅利用长期资产减值准备进行盈余管理，也利用流动资产减值准备进行盈余管理。
Not only long-term assets impairment has been the earning management tools in loss listed companies, but also short-term assets impairment;
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.
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.
亏损上市公司资产减值准备的计提在一定程度上反映了公司所在行业和公司自身经营环境的不利变化。
The empirical results reveal that the economic factors, such as the unfavorable circumstance facing the industry and the firms themselves, have an association with asset loss reported by these firms.
对单项资产减值的检验表明，坏账准备、固定资产减值准备、存货跌价准备和在建工程减值准备较为显著。
Provisions for the bad debts, fixed assets, inventories and construction in progress are more remarkable in the test of individual assets.
对“制度和准则”中尚不明确的重要计提比例加以明确规定；专业资产评估师应对资产减值准备计提有所帮助；
Asset Devaluation Standard should be made to indicate the accurate implication of each judgment standard, to stipulate the imprecise important calculation ratio in institution and standard.
全面分析了我国企业在计提资产减值准备中存在的问题及其成因，并有针对性地提出了解决这些问题的对策建议。
Problem and cause of the allowance for assets depreciation reserves in China enterprises are analyzed. And some countermeasures are put forward.
2006年2月15日，财政部正式发布新企业会计准则体系，其中关于资产减值准备规定的变化是准则一大特点。
On February 15, 2006, Ministry of Finance officially issued the new Enterprise Accountant Criterion. And the change of the provision for impairment of assets is a major characteristic.
本文第四章采用实证研究方法，对我国上市公司在2001-2005年期间无形资产减值准备计提与转回状况进行研究。
We investigate the recognition and the write-off of provisions for the impairment of intangible assets among Chinese listed companies from 2001 to 2005, using an empirical approach.
这必将对上市公司资产减值准备的计提与转回产生巨大的影响，进而对利用资产减值进行的盈余管理行为产生一定的作用。
It must greatly influence the provision and reversal of assets impairment of listed companies and also lead an influence to the relevant behaviors of earning management.
一些蓝筹上市公司倾向于在有良好的生产及经营情况下，促使该财政年度的（财务报告中的）利润大幅增涨，及资产减值准备速增。
Some blue-chip listed companies tend to take advantage of better production and management situation, a substantial increase in profits year, large accelerated provision for impairment of assets.
一些蓝筹上市公司倾向于在有良好的生产及经营情况下，促使该财政年度的（财务报告中的）利润大幅增涨，及资产减值准备速增。
Some blue-chip listed companies tend to take advantage of better production and management situation, a substantial increase in profits year, large accelerated provision for impairment of assets.
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