资产减值

坏账准备是一项资产减值。

Bad debt reserves is a kind of impairment of assets .

真实性审计中的资产减值问题

Problems on the Impairment of Assets in Authenticity Auditing

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

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

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

资产减值会计准则与公允价值

The Accounting Standard of Asset Impairments and True and Fair Value

资产减值是企业在正常的生产经营中不可回避的一个问题。

Asset impairment is inevitable in the ordinary operation of enterprises .

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

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

浅议资产减值准备和上市公司利润操纵

Analysis of impaired assets and profit handling on listed company

论石油天然气资产减值的测试

Discussion on testing for asset devaluation of oil and gas

计提的各项资产减值准备累计金额。

The accumulative amount of provision for the impairment of each asset ;

固定资产减值损失转回的会计初探

Initial Study on Impairment Loss of Fixed Assets Back to the Accounting

新会计准则下资产减值会计相关问题探讨

Discussion on Enterprise Assets Impairment Based on New Accounting Rules

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

资产减值准则颁布过程中的市场反应

The Market Reaction to Promulgation on Asset Impairment Accounting Standard

新准则下资产减值准备与会计稳健性的关系研究

The Relationship of Asset Impairment and Accounting Conservatism under New Accounting Standards

对企业资产减值核算涉及的问题进行了深入探讨。

Asset impairment of enterprise accounting of the issues involved was expounded .

新会计制度中资产减值准备的计提

Preparation for Counting and Drawing from Property Devaluation in New Accounting System

企业固定资产减值准备影响所得税会计的分析

On Influence of Depreciation Preparation of Fixed Assets on Income Tax Accounting

阐述计提资产减值准备应遵循的原则和程序；

Illustrated principles and process to follow for the preparation ;