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1)  elimination of the impairment
减值准备的抵销
2)  reserves against mortgaged assets value decrease
抵债资产减值准备
1.
Reserves against loan loss and reserves against mortgaged assets value decrease are specific reserves.
贷款损失准备和抵债资产减值准备是金融企业特有的资产减值准备,《金融企业会计制度》企业计提的资产减值准备与税收法规之间的差异,对企业所得税会计产生比较大的影响,为了正确地体现税法与会计的目标,降低征纳双方遵从税法的成本,降低财务核算成本,就要对会计制度与税法进行适时的协调。
3)  decrement provision
减值准备
1.
From aspects of the decrement provision of the fixed assets and the modification of the confirmation of the income and cost,this paper discusses on the influence of the new <Enterprise Accounting System> on the income tax of the construction enterprises.
从固定资产减值准备、收入和费用确认方法的变更两方面论述了新《企业会计制度》对施工企业所得税的影响。
2.
Through the concrete analysis and calculation,this paper discusses on t he influence of drawing bad debts provision,long -term investment decrement provision,inventory falli ng price provision,short -term inve stment falling price provision,trust lending,fix ed assets decrement provision,invisible assets decrement provision an d uncompleted construction decrement provision.
通过具体分析计算,论述了计提坏账准备、长期投资减值准备、存货跌价准备、短期投资跌价准备、委托贷款、固定资产减值准备、无形资产减值准备、在建工程减值准备对利润和所得税的影响。
4)  impairment provision
减值准备
1.
Based on Feltham-Ohlson Model,this paper has set up a model that enterprise net assets change with time and brings the accrual of impairment provision into it.
为研究自愿性会计政策变更对企业价值的影响这一基本理论问题,以Feltham-Ohlson模型为基础,建立了企业净资产的随时间而演进的分析模型,并将减值准备的计提纳入模型中。
2.
The Accounting Standard for Business Enterprises stipulates that the enterprise should make eight impairment provisions in order to reduce potential risks.
《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。
5)  depreciation reserves
减值准备
1.
Regarding the disadvantages of standards,measurements and accounting treatments in current accounting system for fixed asset depreciation reserves,Accelerated depreciation method and non-reversible depreciation reserve method were discussed in order to push the implementation of new accounting standards.
从固定资产减值准备计提的标准、计量和账务处理等方面指出了现行会计制度中的不足,提出了采用加速折旧法和减值准备不允许转回等解决办法,以促进新会计准则的实施。
2.
It should be consolidated intra-company transaction of inventory and its depreciation reserves related when we compile a consolidated statement of account.
编制企业集团的合并会计报表时,应合并内部存货交易及其相关的减值准备。
6)  loss in value cramming
减值准备金
补充资料:设备安装前的准备工作——技术准备
设备安装前的准备工作——技术准备
文章编辑:moji
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