1) capital surplus from assets revaluation
资产重估增值准备
2) added value of capital re valuation
资产重估增值
3) asset evaluation increment
资产评估增值
1.
At pre-sent,the reasons which lead to accounting information distortion include:the existence and flourish of asset stripping and accounting information distortion,non-reciprocity between accounting principle and true informa-tion,free choice of accounting method,different treatment of asset evaluation increment,and so on.
当前引起会计信息失真的此类原因有:资产剥离和关联方交易的存在与活跃;会计核算原则与信息真实之间不对等,会计核算方法自由选择空间大;对资产评估增值结果的不同处理等。
4) assets depreciation preparation
资产减值准备
1.
This paper expounds the important significance of the system of assets depreciation preparation, analyzes on the influence of the assets depreciation preparation on enterprise s accounting data, and probes into the problem of how to put an end to drawing up false accounts by using the assets depreciation preparation in enterprises.
阐述了资产减值准备制度的重要意义,分析了计提资产减值准备对企业会计数据的影响,并就如何杜绝企业利用计提资产减值准备造假的问题进行了探讨。
2.
This paper compares the current Enterprise Accounting System and new Enterprise Accounting System in terms of predrawing of assets depreciation preparation,reversion and its effect,etc.
通过对现行《企业会计制度》与新《企业会计准则》就资产减值准备计提、转回及所带来的影响等方面进行比较,介绍了各自的优点和不足。
5) allowances for assets impairment
资产减值准备
1.
The Empirical Research on Making Use of Allowances for Assets Impairment to Operate Profit;
利用资产减值准备操纵盈余的实证研究
2.
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.
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。
6) Impairment of Assets
资产减值准备
1.
On Impairment of Assets from the Perspective of New Accounting Standards;
新会计准则下资产减值准备存在的问题及对策
补充资料：国有资产保值增值
国家投入企事业等组织中以货币表现的资产净额应在社会再生产过程中保持其原有价值并促使其增值的要求。国有资产是构成中国国民经济物质基础的主要部分。它的保值和增值，是中国社会主义力量能不断得到加强并领导其他经济成分的物质保证。
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