减值

坏账准备的涉税问题探讨浅议固定资产减值准备与累计折旧的关系

Talking about the Relation between Reserve for Decrease in Value and Accumulated Depreciation of Fixed Assets

浅谈新旧制度固定资产折旧与减值处理比较企业计提资产减值准备金所面临的问题及其对策

Comparison between Depreciation of Fixed Assets and Decrease in Value before and after Validation of New Accounting System Problems and Countermeasures for Enterprise Assets Devaluation

Haircut债务减值对遭遇经济困境的债务方所欠债务进行减值。

A reduction in the value of a troubled borrower 's debts .

今年，希腊再次要求债务减值，但是没有跟债权方达成协议。

Greece pushed for a second debt haircut this year but has failed to reach an agreement with its creditors .

2011年，希腊的私有银行债权方同意对希腊所欠债务减值50%，将希腊的债务减少了1000亿欧元。

In 2011 , Greece 's private lenders received a massive 50 % haircut of what they were owed , reducing Greece 's debt by € 100bn ( $ 110bn ) .

初始pH值；浅议电信企业资产减值处理

Initial pH ; Initial Discussion on the Declined Value of Asset Dealing in Telecommunications Enterprises

现在，这些银行只需按国际货币基金组织（InternationalMonetaryFund）之前救助希腊、葡萄牙和爱尔兰时达成的约定进行主权债券的减值。

The banks will now only be required to mark down their holdings to levels previously agreed to with the International Monetary Fund in its bailouts of Greece , Portugal and Ireland .

不同种质类型的稻米RVA谱特征分化现象比较明显，例如粳、糯、籼稻不同种质问消减值的极差变幅分别达3368cp、4017cp、2439cp。

The different idioplasm type paddy rice RVA profile characteristic differentiation phenomenon is more obvious .

上周在中国天津举行的“世界经济论坛”（worldeconomicforum）上，不断有人抱怨中国对美国的投资正在减值，担心将贴进更多的钱，还有对其它选择的质疑。

At the world economic forum in Tianjin in China last week , there were frequent complaints that the Chinese are losing money on their American investments - and concern about plunging more money into the US , combined with scepticism about the alternatives .

中银香港表示，还可能对其在去年以5.1亿美元价格买入的东亚银行（BankofEastAsia）4.94%的股份作减值拨备。总部位于香港的东亚银行在10月份发布了自己的盈利预警。

BoC Hong Kong said it might also make a provision for its 4.94 per cent stake in Bank of East Asia , which it bought last year for $ 510m . Hong Kong-based BEA issued a profit warning of its own in October .

公认的食味较好的优质品种的RVA谱往往崩解值大多在100RVU（RVA粘度单位）以上，而消减值小于25RVU，且多数为负值；

The breakdown of well known good quality rice was higher than 100 RVU ( Viscosity unit for RVA ), while the setback was bellow 25 RVU , and tended to be negative in most cases .

上周四晚间，德国同意放弃“私营部门参与救助（PSI）”提议；该提议原本拟规定，如果一个国家获得欧元区救助，持有该国主权债券的投资者就必须接受资产大幅减值。

Last night , Germany agreed to drop a provision that would have forced investors to take large haircuts on their sovereign debt holdings if the country that issued the debt is bailed out by the eurozone , something known as private-sector involvement , or PSI .

油气田资产减值测试方法研究

An approach on assets devaluing testing of oil & gas fields

资产减值会计规范是会计中最富争议的规范之一。

Inquiry into some issues of accounting standard for assets impairment ;

试论资产减值内控制度的完善

Tentative on improvement of the internal control system for asset impairment

刍议固定资产减值及影响

Discussion on the Depreciation of the Fixed Asset and Its Influence

那么，创业板上市公司是否利用资产减值进行盈余管理？创业板上市公司在计提资产减值中存在哪些动机？这是本文要探讨的重点内容。

So , GEM companies using asset impairment whether earnings management ?

固定资产减值引起新会计问题的思考

Thoughts on New Accounting Problems Caused by Impairment of Fixed Assets

如果我买的东西会减值，我就是个傻瓜。

If I buy something that breaks , I 'm stupid .

资产减值会计理论的几个核心问题&兼论资产减值会计信息的可靠性

Study on Core Problems of Accounting Theory for Impairment of Assets

坏账准备是一项资产减值。

Bad debt reserves is a kind of impairment of assets .

资产减值会计准则与公允价值

The Accounting Standard of Asset Impairments and True and Fair Value

股权缺乏流通性对其本身价值有减值影响这一结论已被一些国外著名研究结论所证实。

Equity depreciation due to illiquidity has been proven by overseas research .

谈计提资产减值准备的利与弊

On Advantages and Disadvantages of Summing and Drawing Asset Reducing Value Preparation

资产减值会计信息的可靠性研究

A study on the dependability of assets depreciation accounting information

固定资产减值问题的探讨

A Discussion on the Problems of Impairment of Fixed Assets

关于固定资产计提减值准备若干问题探讨

Discussion on Some Problems of Reduced - value Allowance for Fixed Assets

我国上市公司资产减值政策选择问题研究

The Research on Accounting Policy of Allowance for Impairment Assets

企业资产减值准备之思考

Studies on Declined Value of Asset of Company in China

资产减值准备问题研究

On Problems of Preparations for the Declined Value of Asset