1.
A brief discussion,the recognition and measurement of impairment of assets;
资产减值会计确认与计量问题探讨——兼论我国资产减值确认标准和计量属性的选择
2.
Doubts of "No Reversion of Loss from Assets Depreciation after Being Confirmed";
质疑“资产减值损失一经确认不得转回”
3.
ON PREPARATIONS OF FIXED ASSETS DEVALUATION;
对固定资产减值准备的一点粗浅认识
4.
Whenever the carrying amount of an asset exceeds its recoverable amount, an impairment loss representing the difference between the carrying amount and the recoverable amount is recognized in the income statement.
倘资产净值高于可收回金额时,两者差异(即指减值亏损)会于收益表中确认。
5.
Gains and losses on disposal of properties, machinery and equipment are recognized in the income statement Based on the net disposal proceeds less the carrying amount of the assets.
出售物业、机器及设备之收益或亏损按出售所得款项净额减资产账面净值于收益表中确认。
6.
Analysis on Recognition and Accounting Treatment of Asset Group Impairment
资产组减值额的确定及会计处理的分析
7.
The Discussion on Affirming the Fixed Assets′Credit Value of the Rented Finance;
对融资租入固定资产入账价值确认的商榷
8.
Therefore, net identifiable assets mean all assets except goodwill, minus liabilities.
因此,可确认净资产意味着除了商誉的所有资产,再减去负债。
9.
On Depreciation of Fixed Assets under New Rules;
新准则下对固定资产折旧与减值的再认识
10.
Understanding of the relation between depreciation and allowance of depreciating value of fixed assets;
对固定资产折旧和减值准备之间关系的认识
11.
Reflections on the evaluation of the self-explored intangible assets;
企业自行研发无形资产价值确认的几点思考
12.
The exercise of value chain in the intangible assets recognition and measurement;
价值链分析在无形资产确认计量中的运用
13.
written down value
减去折旧的资产价值
14.
discovery value for wasting assets
递减资产的发现价值
15.
reduction in the book value of an asset.
资产帐面价值的减低。
16.
The amount of any write-down of inventories to net realisable value and all losses of inventories are recognised as an expense in the period the write-down or loss occurs.
将存货撇减至可变现净值之任何数额及所有存货亏损于撇减或亏损产生之期间确认为开支。
17.
On the loss of Assets and Reduce Value and Increase Value of Capital in the Reorganization of State-owned Assets;
国有资产重组中的资产流失、资本减值与增值
18.
and to reduce associated transactions, and may not be assets not yet put into use or assets without objective and clear net book value.
减少关联交易，不得是尚未投入使用的资产或没有客观明确账面净值的资产。