To solve this problem, the author proposes the thought of intelligentize of permanent assets accounting.
为解决这个问题，笔者提出对企业固定资产核算系统进行智能化设计的设想。
The second part discusses the core problem of impairment of assets accounting including its confirmation, calculation and disclosure.
第二部分论述资产减值会计的会计程序问题，包括确认、计量和信息披露，这是资产减值会计的核心问题。
We hope to make some Suggestions on intangible assets accounting by making research on intangible assets recognition and measurement.
因此本文希望通过对无形资产确认与计量方面的研究，提出对我国会计法规中无形资产核算部分的改进建议。
The article discusses the confirmation of intangible assets, intangible assets measurement, and new the ideas of intangible assets accounting.
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。
This article analyzes two defects about the fixed assets accounting of building enterprises, and suggests some shallow opinions in order to draw some wiser views.
从两个方面分析了建筑企业中现行固定资产财务处理中存在的不足，提出了一些浅显的见解。
The study mainly compared inventories and fixed assets accounting of Chinese agricultural enterprise to that of American in order to find some differences between them.
存货在大多数企业资产总额中占有较大的比重，合理选择存货的计价方法对企业的经营成果有着重要的影响。
The basic work is the assets accounting and the difficulty is how to solve problems of multiple benefits, rise in value of natural growth and risk of forest trees assets management.
林木资产计价的基础工作是进行林木资产的核算，林木资产核算的难点，是要解决好林木资产的多效益、自然生长增值以及经营风险性大的问题。
Then introduce the problems existing in the current intangible assets accounting information in the knowledge-based economy times, such as the problem of recognize, measurement amortization.
接着说明现有的无形资产会计在会计信息的供给上存在很多的问题。如确认的问题、计价的问题、摊销的问题等。
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.
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。
Under historic-cost accounting, the banks had every reason not to restructure assets, because that meant owning up to their losses.
在历史成本原则会计方法中，银行有各种理由不对资产重组，因为这就意味着承认损失。
In a composite application you can add some components from the sales lead tracking application to the accounting application to give pertinent views of assets in an accounting context.
在复合应用程序体系结构中，可以将销售趋势跟踪应用程序中的一些组件添加到会计应用程序中，从而按照会计学的上下文提供相关的资产视图。
The composite application vision is to add to the accounting application some components from the sales lead tracking application to give pertinent views of assets in an accounting context.
在复合应用程序体系结构中，可以将销售趋势跟踪应用程序中的一些组件添加到会计应用程序中，从而按照会计学的上下文提供相关的资产视图。
Undermining that effort, on Thursday American accounting standard-setters watered down a mark-to-market provision that would have forced banks to value their assets at market prices.
破坏这个努力的事件是：周二美国会计标准制定者淡化了一项迫使银行将其资产价值达到市场价格的按市值计价条款。
Even those Banks that are in good shape may want to hold back amid uncertainty over capital-adequacy requirements and accounting rules for off-balance-sheet assets.
即使是那些运营练好的银行，也希望能够控制好资本充足需求和会计规则之间的不确定性，以管好资产负债表之外的资产。
All deferred assets shall be shown separately in accounting statements by its balance not yet amortized.
各种递延资产的未摊销余额应当在会计报表中列示。
The deliberate mismarking of assets is difficult to pull off on a large scale, he says, not least because accounting and risk-management systems sit on the same database.
对资产蓄意的错误评估的纠正在很大程度上非常困难，尤其是当会计和风险管理系统都是基于相同数据。
Changes to international accounting rules in mid-October now mean that many more Banks can reclassify assets so they are not subject to mark-to-market accounting.
十月中旬的国际会计规则的变更可能意味着更多的银行将重新给其资产分类，不在紧盯调至市价的会计方法。
Lehman exploited a loophole in accounting rules to sell assets, getting them off its balance sheet even as it was obligated to repurchase them a short while later.
雷曼利用了一个会计规则漏洞，出售资产，并把这些资产从自身资产负债表中移除，尽管在不久后雷曼有义务回购这些资产。
However, this is primarily an accounting story rather than an asset quality story, as changes in regulatory rules forced the bank to write down credit-card assets.
然而，这主要是一个会计问题，而不是资产质量问题，由于监管规则迫使银行记录信用卡资产。
Even those in good shape may want to hold back given uncertainty over capital requirements and accounting rules for off-balance-sheet assets.
由于资本要求和表外资产会计准则的不确定性，即使境况较好的银行也会惜贷。
Some lenders have taken advantage of changes in accounting rules to reclassify trading assets as banking assets, which means that banks will take losses on those assets more gradually.
一些银行利用会计规则的变化使交易资产重新分类成银行资产，这意味着银行将逐渐损失交易资产。
With low market prices, mark-to-market accounting rules weaken Banks' balance sheets, creating pressure to sell assets and send prices even lower.
由于市场价格较低，按市值计价的会计准则会削弱银行的资产负债状况，造成资产出售压力，令价格进一步走低。
Market concentration is also high in Switzerland, with the assets of the country's two largest banks accounting for 73% of the total.
同时瑞士银行业的市场集中度也相当高，瑞士最大的两家银行占到了全国份额的73%。
In addition, changes to accounting rules at the beginning of next year will require Banks to move a large volume of securitized assets back onto their balance sheets.
此外，明年初会计准则的改变要求银行把大量的证券化资产放回到自己的资产负债表上。
Many banks are still holding assets, particularly whole loans, at values far above their market price because, under accrual accounting, losses can be booked over several years (see article).
许多银行仍然持有其价值高于市场价格的资产，尤其是整体贷款，因为在权责发生制下，损失可以在许多年后才入账。
One is mark-to-market accounting where it is ambivalent, for example endorsing the idea that banks be allowed to shift assets into loan books where they need not be written down immediately.
公允价值会计准则在一些地方令人为难，例如它不允许银行把资产转入贷款帐簿且不立即进行减值。
Hard to square that, however, with the decision of America's Financial Accounting Standards Board, announced as the G20 met, to give Banks more flexibility in valuing assets.
然而，美国财务会计标准委员会，在廿国集团会面时公布的决定却很难与此相协调，该决定给予银行股价资产时更多的灵活性。
A long-fermenting issue is how far "fair-value" accounting, which USES up-to-the-minute market information to price assets, should be pushed in banking.
一个长期争议的话题就是在银行业应当在何种程度上采用以实时市场信息为资产定价的公允价值会计。
A long-fermenting issue is how far "fair-value" accounting, which USES up-to-the-minute market information to price assets, should be pushed in banking.
一个长期争议的话题就是在银行业应当在何种程度上采用以实时市场信息为资产定价的公允价值会计。
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