| 1. | Comparative analysis of depreciation accounting vs appraisal
估价折旧与会计折旧的比较分析 |
| 2. | Depreciation account method
折旧帐法 |
| 3. | How is the accumulated depreciation account similar to other asset accounts you have seen in the past
累计折旧科目与你以前见过的哪些资产会计科目相似？ |
| 4. | However , it was only around 10 years for the development of assets depreciation accounting in china , consequently , there was still a long way to go both in practice and in theory
但是，资产减值会计在我国发展不过十余载，不管在理论上还是在实务中都很不完善，还有待发展。 |
| 5. | In the end of 2000 , the new released “ enterprise accounting criteria ” defined “ asset ” in a new scientific way and emphasized the execution of assets depreciation accounting policy to develop assets accounting gradually
第五部分在第四部分理论研究的基础上,对资产减值会计方法进行了深入的探讨。 |
| 6. | In the end of 2000 , the new released " enterprise accounting criteria " defined " asset " in a new scientific way and emphasized the execution of assets depreciation accounting policy to develop assets accounting gradually . gradually
2000年底发布的新《企业会计制度》给予资产以新的科学定义，同时强调资产减值会计政策的执行（资产减值的范围扩大到八项资产） ，逐步发展了资产减值会计。 |
| 7. | This paper discusses the confirmation , calculation and disclosure of assets depreciation accounting from the basic theory of impairment of assets accounting . then the impacts on the execution of the assets depreciation accounting policy by the motivation of surplus management have been proved prominent by the analysis of the execution of assets depreciation accounting policy in the listed companies . finally , according to deficiency of the theory of impairment of assets accounting both in theory and practice in china , the suggestions on amendment are put forward
本文从资产减值会计基本理论入手，对资产减值会计的确认、计量和披露进行了探讨，并通过对我国上市公司资产减值会计政策的执行行为进行分析，得出盈余管理动机对资产减值政策的执行有着显著的影响，最后，根据我国资产减值理论和实务中的不足，提出建立、健全我国资产减值会计准则的改进意见。 |
| 8. | The whole paper is composed of four parts : starting from the concept of asset , the first part analyzes the meaning of assets depreciation and assets depreciation accounting , describes the development and theory foundation of assets depreciation accounting and discusses the significance of executing the assets depreciation accounting on chinese listed companies
全文共分为四个部分：第一部分主要从资产的涵义出发，首先分析了资产减值和资产减值会计的涵义，然后阐述了资产减值会计的发展和理论基础，最后论述在我国上市公司实施资产减值会计的现实意义。 |
| 9. | However , it was only around 10 years for the development of assets depreciation accounting in china ; consequently , there was still a long way to go both in practice and in theory . this paper discusses the confirmation , calculation and disclosure of assets depreciation accounting from the basic theory of impairment of assets accounting
该部分分析了影响资产减值会计方法的因素,并将现行会计制度与新资产减值会计准则进行了对比,以便于我们更好的理解资产减值新准则的精髓,应用于实践工作中。 |
| 10. | The third part is the key part of this paper to conclude that the execution of 8 items of impairment of assets reserves by the listed companies is incomplete ; the allocation of impairment of assets reserves may improve quality of asset ; the execution of impairment of assets accounting policy has impact on the profit of listed companies ; different economic motivations have influence on the execution of impairment of assets accounting , the listed companies which is converting their deficit or re - offering stock will choose low asset deprecation rate , while the others in deficit or with motivations for flat profit may select higher rate . the fourth part puts forward some suggestions on the development of assets depreciation accounting system in china based on the immature situation of assets depreciation accounting
通过对2001年上市公司执行资产减值政策的执行行为进行分析，得出结论：上市公司执行八项资产减值准备并不完全；资产减值准备的计提能提高资产的质量；资产减值会计政策的执行对上市公司的利润有影响；不同的经济动机对资产减值会计政策的执行行为有一定的影响，具有扭亏、配股、临界动机的上市公司一般会选择较低的资产减值计提比例，具有亏损、利润平滑动机的上市公司一般会选择较高的资产减值计提比例。 |
