英汉例句

• and find out the amount of the provision for impairment of assets of the 2 enterprise accountant criterions.

  同时整理旧会计準则和国际会计準则下资产减值準备科目的金额。

• 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。

• 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。

• 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。

• the original intention of provision for impairment of assets is to remove the bad components in the assets of enterprise, which reflects the real value of assets more realistic.

  计提资产减值的初衷是为了剔除企业资产中的不合格成分，更加真实的反映资产的实际价值。

• first, begins with the analysis about the concept of assets, assets group and the impairment of assets .

  本章首先对资产、资产组及资产减值等相关概念进行了分析；

• the allocation behavior of impairment of assets reserves of the listed companies with small profits are affected by economical factors and earning management, not obviously by industry achievement.

  这说明微利上市公司计提的资产减值準备在一定程度上反映公司自身经营环境的变化；

• 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。

• the new 「enterprise accounting criteria」 published in the end of 2000 emphasized the execution of assets depreciation accounting policy, and extended the scope of impairment of assets to eight assets.

  2000年底发布的新《企业会计制度》强调资产减值政策的执行，资产减值计提的范围扩大到八项资产。

• the third part compares the impairment of assets under the new and the old accounting standards. the forth part analyzed the theoretical basis of reverse of impairment.

  最后本文认为，在我国资本市场发展时间较短、市场主体还很不成熟的情况下，实施以稳健主义为基础的资产减值会计模式更为适当。

• and in light of china's current economic environment, it discusses the possibility of the recovery of the impairment of assets group.

  并结合我国目前的经济环境，探讨了资产组减值损失转回的可能性。

• the introduction of environmental laws and regulations may involve an obligation to recognize impairment of assets and consequently a need to write-down the carrying value.

  环境法规的绪论可以包含认可资产受损及由此而记录的损失价值的职责。

• 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。

• 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。

• in the end, the paper points out some suggestions on the perfection of impairment of assets accounting.

  最后提出了健全我国资产减值会计的几点建议。

• allocation behavior of impairment of assets reserves of the listed companies is the hot research spot in theory and research area.

  资产减值準备在理论界和实务界都是研究的热点。

• the impairment of assets policy can improve the reality and accuracy of accounting intormation, but it can be also used for earnings management.

  资产减值政策在一定程度上已成为上市公司操纵经营业绩、粉饰财务状况、规避上市监管的工具。

• as accounting stipulations of impairment of assets in china is just at the beginning, compared with foreign stipulations it still needs improvement and reform.

  我国资产减值会计规范处于起始阶段，与国外资产减值会计规范相比尚需完善与改革。

• however, according to the annual reports of the listed companies in recent years , accounting polices on impairment of assets is adopted by the listed companies as a tool for profit manipulation.

  然而，按照年度报告的上市公司近年来，会计政策上采用了资产减值，上市公司利润操纵作为工具。