The basic ratios of around 30 per cent to 40 per cent gold in reserve are, generally, fixed by law.
一般而言,保持30%至40%黄金储备的基本比例属于法律规定。
Both fixed assets decrease reserve an accumulated depreciation are the items of fixed assets decreases and reflect the present value of fixed assets.
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。
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.
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。
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