第四部分：生物资产的计量研究。
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
叙述资产计量的会计原则。
Describe the accounting principles involved in asset valuation.
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.
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.
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.
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.
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.
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.
每一项可辨认资产和负债以其收购日的公允价值进行计量。
Each identifiable asset and liability is measured at its acquisition-date fair value.
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.
该固定资产的成本能够可靠地计量。?。
购置或新建的固定资产按取得时的实际成本进行初始计量。
Fixed assets purchased or constructed are initially recorded at cost.
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.
换入资产或换出资产的公允价值能够可靠地计量。
The fair value of the assets received or surrendered can be measured reliably.
文章论述了无形资产的确认、无形资产计量以及无形资产核算的新思路。
The article discusses the confirmation of intangible assets, intangible assets measurement, and new the ideas of intangible assets accounting.
企业资产是企业拥有或者控制的、能以货币计量的、能给企业带来经济效益的经济资源，它是生产经营活动的前提条件。
Enterprise assets is the economic resources with the monetary measurement and economic interest, which is owned or controlled by the enterprise. It's the premise of operation activity.
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