1) Bcreditors rights investment depreciation reserves
债权投资减值准备
2) Stock rights investment depreciation reserves
股权投资减值准备
3) 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。
4) Provision for long-term investment
长期投资减值准备
5) Patent rights depreciation reserves
专利权减值准备
6) trademark rights depreciation reserves
商标权减值准备
补充资料：抵债
1.抵偿债款。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条