长期资产

分别从流动资产、长期资产、流动负债、长期负债、所有者权益五个方面入手对XLH公司财务状态进行分析。

We analyze financial state of the xlh corporate by five sides of current assets 、 current liabilities 、 long-term assets 、 long-term liabilities and stockholders ' equity .

金额较大的其他长期资产，还应列示其内容。

Other long-term assets with larger amount shall present the content as well ;

名为《欧盟保险偿付能力监管标准ii》的新规定或许会让欧洲保险公司更不容易持有长期资产。

New regulations called solvency 2 could make it harder for European insurers to hold long-dated assets .

总体而言，美国财政部最新的国际资本流动报告（tic）显示，在2011年最后一个月，投资者对美国长期资产的需求大幅下降。

Overall , the latest Treasury international capital report showed a big drop in demand for long-term US assets in the final month of 2011 .

为了规范实务中长期资产减值的会计处理，美国财务会计准则委员会（FASB）和国际会计准则委员会（IASB）分别于1995年和1998年颁布了相应的会计准则。

In order to standardize the accounting of long-lived assets in practice , FASB and IASB issued related standards in 1995 and 1998 respectively .

瀚亚投资（eastspringinvestments）固定收益部首席投资官黄文彬（ooiboonpeng）补充称，全球各国央行也增大了对亚洲固定收益债券的长期资产配置权重。

Ooi boon Peng , chief investment officer for fixed income at eastspring investments , adds that central banks around the world are putting greater long-term allocations towards Asian fixed income .

如果你确实有意在全球打造长期资产管理业务，你就不能不去中国，他表示。裴布雷此前是英国银行集团汇丰（HSBC）的亚洲基金管理部门主管。

" If you are seriously interested in building a long-term asset management business globally , you can 't afford not to be in China ," says Mr Pickerell , previously head of the Asian fund management arm of HSBC , the UK banking group .

本月开始实施的措施之一，是将最低申请额度从5000万美元降至2000万美元。此举意在使QFII投资者基础多样化，鼓励规模较小的长期资产管理公司投资中国股市。

One of the measures introduced this month was to lower the minimum quota application to $ 20m from $ 50m , a move designed to diversify the QFII investor base and encourage smaller long-term asset managers to invest in Chinese stocks .

然后，他们发明了术语，长期资产支持证券贷款。

Then they came up with the Term Securities Loan Facility .

盈利企业利用长期资产减值进行收益平滑的实证研究

The Empirical Research on Income Smoothing of Profitable Companies by Assets Impairment

对于长期资产来说，卖出的吸引力更大。

The temptation to sell is greater for longer-term loans .

资本支出预算表明了企业采购长期资产的计划。

A capital expenditures budget presents plans for purchasing long-term capital assets .

长期资产就好比长期预付支出。

Plant assets are similar to long-term prepaid expenses .

会计操纵与交易规划的配合使用&来自长期资产减值的经验证据

Joint Use of Accounting Manipulation and Transaction Planning & Evidence from Long-term Asset Impairment

就像“无形”一词所示，这类资产没有实物形态。在资产负债表中无形资产被划分为长期资产下的一个类别。

As the word intangible suggests , assets in this classification have no physical substance .

在资产负债表中无形资产被划分为长期资产下的一个类别。

Intangible assets are classified in the balance sheet as a subgroup of plant assets .

总资产的增长主要是由于流动资产的增长导致的，长期资产是下降的。

The increase in assets is caused mainly by current assets , the long-term assets have decreased .

因此，长期资产的成本可能包括很多附加成本。

Thus , many incidental costs may be included in the cost assigned to a plant asset .

公司购买长期资产时经常使用分期付款方式或使用远期应付票据。

Companies often purchase plant assets on an installment plan , or by issuing a note payable .

在外晚餐长期资产

Dinner Out Long-Lived Assets

第三，我们打算拿走某些长期资产，比如你的房子或存款，作为抵押品。

Third , we intend to take some long-term assets , like your house or savings , as security .

实际上，长期资产减值的分析对于研究上市公司的盈余管理同等重要。

However , the long-lived asset impairment analysis is important for the research of surplus management for listed companies .

本文重点考察上市公司利用长期资产减值准备转回进行盈余管理的行为。

The paper focus on the companies using the returns of the long-term assets impairment to manage the earning .

为购置和扩建长期资产而发生的费用叫资本性支出，记录在资产账户。

Expenditures for the purchase or expansion of plant assets are called capital expenditures and are recorded in asset accounts .

本文希望通过对相关问题的研究，能够对我国长期资产减值相关规范的发展和完善有所裨益。

This paper expected to be helpful to improve and perfect the regulations through the study on the related questions .

能够从银行融资对较小的企业至为关键，对那些如基建项目一类长期资产型企业也是如此。

And the availability of bank financing is vital to smaller businesses or long-term asset-based activities such as infrastructure projects .

这一类长期资产将随着自然资源的开采逐渐转化到存货中去。

This type of plant asset is gradually converted into inventory as the natural resource is extracted from the site .

与有形长期资产一样，无形资产的价值在资产生命期中不断递减。

Like tangible long-lived assets , the value of the intangible assets is declining during the life of the assets .

近年来，资产管理公司一直试图通过购买信用风险更高的长期资产来追求收益率。

In recent years , asset managers have tried to chase yield by buying longer-term assets with greater credit risk .

要实现盈利的最大化，就需要将企业的资本投入到能产生高额回报的长期资产当中。

To maximize the profit , firm needs to invest its capital in the long-term asset which can bring high return .