| 1. | When a long - lived asset is sold , how is the gain or loss ( if any ) determined
出售一项长期资产时，如何确定交易的盈利或损失(如果有的话) ？ |
| 2. | Fixed assets are the long - lived assets used in the production of goods or services
固定资产是在产品和服务的生产过程中使用的寿命较长的资产。 |
| 3. | The term plant and equipment is used to describe long - lived assets acquired for use in the operation of the business and not intended for resale to customers
术语“厂房和设备”用来描述企业为经营使用而购买并不打算再出售给顾客的长期资产。 |
| 4. | But the regulations for long - lived asset impairment have many points to be improved . there are few researches on asset impairment in domestic academics
但我国的资产减值规范还存在许多有待完善之处，而国内学者对长期资产减值问题的研究不多。 |
| 5. | To put it another way , can we jump from the capital asset pricing model , which looks one period into the future , to the discounted - cash - flow formula for valuing long - lived assets
换一种说法，我们能够从关注未来一个期间的资本资产定价模型跳跃至用来对长期资产估值的贴现现金流公式吗？ |
| 6. | In order to standardize the accounting of long - lived assets in practice , fasb and iasb issued related standards in 1995 and 1998 respectively
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。 |
| 7. | China issued " accounting regulations for business enterprises " in 2000 , which enlarged the scope of impairment loss recognized in " accounting regulations for the limited companies " from four items to eight items , except long term investment , the regulation have added other three long - lived asset impairment : fixed assets , assets in building and intangible assets , which give gist to accounting of most long - lived assets impairment in practice
我国在2000年发布的《企业会计制度》将《股份有限公司会计制度》要求计提的资产减值准备范围，由四项扩大到八项，除长期投资外又增加了固定资产、在建工程和无形资产三项长期资产的减值准备，使我国企业在大部分长期资产减值会计处理问题上也有了依据可循。 |
| 8. | Then this paper analyzed the listed companies " performance of impairment regulations in shenzhen stock exchange in 2001 , and found that most companies recognized long - lived asset impairment , the impairment loss was very large , but the related accounting information was insufficient and diversified , and whether the information is useful is doubted
最后本文在公司实际执行情况的基础上，同时借鉴准则sfas144和ias36的相关规定，对我国企业会计制度中长期资产减值相关具体规定一一分析，指出其中存在的不足之处，并对其改进提出了一些拙见。 |
| 9. | Long - lived asset impairment has been of particular interest to regulators , academics , managers and business press , which is mainly because that long - lived assets usually have enormous amounts , and their impairment would have great impact on the book value of assets , accounting earnings and market returns , furthermore , accounting of asset impairment ca n ' t depart from estimates and forecasts , which allows firms to use the judgments to manage earnings
长期资产减值是准则制定机构、会计理论界、企业管理者和商业媒体都很关心的问题，主要是因为长期资产数额巨大，其减值损失对资产的账面价值、会计收益、资本市场上的股票收益都有很大的影响，而且其会计处理离不开估计和预测，企业可能会利用各种判断进行盈余管理。 |
| 10. | In the first place , this paper researched the theory basis of asset impairment . then analyzed and compared sfas no . 144 " accounting for the impairment or disposal of long - lived assets " and ias no . 36 " impairment of assets " , and paid attention to recognition and measurement . there were many worthy points to be reference by us
然后比较分析了sfasno . 144 《长期资产减值和处置的会计处理》和iasno . 36 《资产减值》中有关长期资产减值的规定，重点分析了两者在资产减值确认和计量上采取的不同方法和原因，其中有很多值得我国会计制度借鉴之处。 |
