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impairment of assets
资产减值:指企业资产在使用过程中
常用释义
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基本释义
  • 资产减值:指企业资产在使用过程中,由于各种原因导致其价值发生减少的情况。
例句
  • 1·Other evidence indicates that the impairment of assets has probably occurred.
    其他表明资产可能已经发生减值的迹象。
  • 2·Chapter 4: the research on the measurement of the impairment of assets group.
    第四章:资产组减值计量研究。
  • 3·Chapter 3: the research on the confirmation of the impairment of assets group.
    第三章:资产组减值确认研究。
  • 4·So what about the implementation of the impairment of assets by the listed company in our country in that period?
    那么,在这六年中我国上市公司的资产减值执行情况如何?
  • 5·In this part, the author mainly studies the problems of recognition, measurement and report on impairment of assets.
    该部分还研究了资产减值会计的确认、计量和披露,对披露中的不足提出了改进建议。
  • 6·The first part starts from the concept of asset and analyzes the meaning of asset and impairment of assets and so on.
    第一部分首先从资产的涵义出发,对资产、资产减值等相关概念进行了分析。
  • 7·Firstly, the paper explains the background of studying, the meaning and groups of the impairment of assets in detail.
    首先,本文从课题研究背景入手,对资产减值含义及其分类进行论述。
  • 8·Article 2 the term "impairment of assets" refers to that the recoverable amount of assets is lower than its carrying value.
    第二条资产减值,是指资产的可收回金额低于其账面价值。
  • 9·But in the implementation process, accounting policies on impairment of assets are adopted as a tool for profit manipulation.
    但在实施的过程中,不少上市公司仍然利用资产减值进行利润操纵。
  • 10·New Accounting Standard for Business Enterprises No. 8 provisionsion s to impairment of assets, stock plummeted and preparation;
    新企业会计准则第8号资产减值规定,存货跌价预备;
同义词