1.
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
2.
A Discussion about Several Basic Problems of the Accounting of Assets Devaluation;
对资产减值会计几个基本问题的探讨
3.
The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets.
固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。
4.
capitalized value
资本还原值,资本化价值
5.
written down value
减去折旧的资产价值
6.
discovery value for wasting assets
递减资产的发现价值
7.
reduction in the book value of an asset.
资产帐面价值的减低。
8.
To reduce the carrying value of the investment in marketable securities to the lower of cost or market.
按成本与市价孰低法减少有价证券投资的账面价值
9.
The book value of a plant asset is its cost minus the related accumulated depreciation.
固定资产的账面净值是它的成本价减相对应的累计折旧。
10.
Depreciation is provided on a straight-line Basis to write off the cost less estimated residual value of each asset over its estimated useful life.
资产之折旧准备乃以直线法,按各资产之估计可使用年期,撤销各资产之成本减预测剩余价值
11.
falling-rate-of profit theory
资本利润率渐减理论
12.
capitalized value of profit rent
租值利润的资本转化值
13.
Withdrawal of capital investment from a company or country.
投资减缩从公司或国家撤回资本投资
14.
capitalization [capitalized] value
资本化价值，还原资本价值
15.
The Comparison between New Regulation of Reduction in Asset Value(Request Opinion Script) and Present Regulation of Reduction in Asset Value;
新资产减值准则(征求意见稿)与现行资产减值规定之比较
16.
Asset Impairments and Earnings Management;
资产减值与盈余管理——论《资产减值》准则的政策涵义
17.
capital impairment:the estimated loss in an investment.
资本减损:对一项投资的损失的估计。
18.
The Dilemma in Improving Bank’s Capital Adequacy Ratio: Reducing Tax or Recapitalization?;
提高银行资本充足率:减税还是注资?