本文采用规范研究和统计分析相结合的方法，在前人研究的基础上分五章研究了资产减值会计的相关问题。
The thesis, based on the previous production, using the method combining standardize research and statistical analysis, studies some related issues on assets impairment accounting in five chapter.
会计科研实证法是指通过提出假设、收集数据、建立模型、统计分析，然后得出数量化结论的一种会计研究方法。
The positivist approach to accounting research is an approach to reach a quantitative conclusion through proposing hypotheses, collecting data, establishing models and analyzing statistics.
该程序包括四个阶段十个步骤，具体方法包括战略分析、会计分析、财务分析、综合分析、综合评价等。
These procedures are composed of ten steps in four stages, which consist of strategic analysis, accounting analysis, financial analysis, comprehensive analysis, and comprehensive appraisal, etc.
该程序包括四个阶段十个步骤，具体方法包括战略分析、会计分析、财务分析、综合分析、综合评价等。
These procedures are composed of ten steps in four stages, which consist of strategic analysis, accounting analysis, financial analysis, comprehensive analysis, and comprehensive appraisal, etc.
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