从2002年开始，一项新的会计准则改变了那种做法，现在企业每年都要针对商誉进行减值测试以决定是否需要计提减值准备。
Since 2002, when an accounting-rule change ended that practice, goodwill has had to be tested every year for impairment.
对计提了减值准备的固定资产，则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折旧额。
For those fixed assets being provided for impairment loss, the related depreciation charge is determined based on the carrying amounts less impairment over their remaining useful lives.
对计提了减值准备的油气资产，则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折耗额。
For those oil and gas properties being provided for impairment loss, the related depletion charge is determined based on the carrying amounts less impairment over their remaining useful lives.
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.
本质上，计提折旧是成本、费用的分配过程，计提减值准备是一种资产的计价方法。
In essence, recognized depreciation is allocation process of costs and expenses, recognized allowance is pricing method of assets.
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.
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.
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.
自2001年起，《企业会计制度》规定，企业的各项资产如果发生减值，应当按照规定计提相应的减值准备。
Since 2001, according to accounting regulation for enterprises, the enterprise should calculate the related devalued allowance if varieties of assets of a corporation devalue.
《企业会计制度》要求企业计提八项减值准备，以降低企业的潜在风险。
The Accounting Standard for Business Enterprises stipulates that the enterprise should make eight impairment provisions in order to reduce potential risks.
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.
本文就固定资产计提减值准备同税法间的差异进行分析，旨在指导企业如何正确核算所得税。
This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law, aiming at guiding enterprises to compute income tax correctly.
从固定资产计提减值准备的必要性出发，对固定资产的减值问题作出一定探讨。
The paper probes into the necessity of impairment of fixed assets, and the issue of allowance for impairment in the value of fixed assets.
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.
各项资产损失或者减值准备的计提标准，一经选用，不得随意变更。
The standards for preparing the asset loss or depreciation reserve, once determined, may not be altered at discretion.
以计提减值准备的固定资产，在未来期间按扣除减值准备后的账面价值及尚可使用年限确定折旧额。
With provision for the impairment of fixed assets, in the next period by deducting the book value after impairment and determine the remaining useful life depreciation.
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.
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.
采用成本模式的，投资性房地产的折旧或摊销，以及减值准备的计提情况。
The information on the depreciation or amortization as well as the provision for the impairment of the investment real estates measured through the cost pattern;
固定资产计提减值准备后，其折旧应当按照该项固定资产的账面价值以及尚可使用年限重新计算。
Fixed assets' depreciation should be recalculated according to its book value and useful life after the impairment loss is determined.
当前证券市场普遍存在着信息失真现象，而资产减值准备对“洗大澡”现象有一定地推动作用，为此在会计准则的相关基础上就计提资产减值准备对会计数据的影响作了深入探讨。
In light of the universal phenomenon of information distortion in current securities business, this paper expounds the impetus for "big bath" caused by the allowances for assets impairment.
因此，应借鉴国际会计准则，统一计量模式，规范资产计提减值准备后的使用及处置的会计处理方法。
So we should draw lessons from international Assets criterion, unify the mode, Standardize the use and treatment method.
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.
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.
财政部于1999年前后发布了关于对四项资产计提减值准备的规定，2000年将计提范围扩大到八项资产。
In 1999, Treasury Department released the regulation supplement and accounting rule for allocating asset depreciation reserved on 4 investments. In 2000, it expanded to 8 investments.
“无形资产计提减值准备”是我国会计制度中出现的一个新问题，其政策实施将会使我国会计制度进一步与国际会计惯例接轨。
Value deduction of intangible assets is one of the new problems in China accounting system. The application of policies will help our accounting system to conform to the international ones.
“无形资产计提减值准备”是我国会计制度中出现的一个新问题，其政策实施将会使我国会计制度进一步与国际会计惯例接轨。
Value deduction of intangible assets is one of the new problems in China accounting system. The application of policies will help our accounting system to conform to the international ones.
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