Chinese translation for "资产的账面价值"
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- book value of the asset
Related Translations:
资产估价: assets evaluationassets valuationevaluation of assetsvaluation of assets 资产增值: a ets accretionappreciation in asset valueappreciation of capitalappreciation of fixed assetsassets accretionassets betterment 资产扩大: value boostingvalue-boosting 资产处置: asset disposalassets disposal
- Example Sentences:
| 1. | Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day
第二十条资产负债表日，企业应当对递延所得税资产的账面价值进行复核。 | | 2. | The book value of the asset formed by the guarantee shall be conducted a devalue test on the balance sheet date
因担保形成的资产的账面价值，应当在资产负债表日进行减值测试。 | | 3. | Article 23 in case no economic benefit is expected to be brought by some intangible assets to the enterprise , the carrying value of the intangible assets shall be written off
第二十三条无形资产预期不能为企业带来经济利益的，应当将该无形资产的账面价值予以转销。 | | 4. | If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets , the carrying amount of the deferred income tax assets shall be written down
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。 | | 5. | This article analyses the intangible assets book value and the change rule of usage value , studies the characteristics of the intangible assets in the investment and includes several common ways of intangible assets investment
本文通过对无形资产的账面价值和使用价值的变化规律分析，研究了无形资产在投资中的特点，并归纳了几种常见的无形资产投资方式。 | | 6. | Article 7 when either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset , it shows that no asset impairment has occurred , and it does not need to estimate another amount of the asset
第七条资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值，只要有一项超过了资产的账面价值，就表明资产没有发生减值，不需再估计另一项金额。 | | 7. | 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。 |
- Similar Words：
- "资产的名义价值" Chinese translation, "资产的排列" Chinese translation, "资产的取得" Chinese translation, "资产的认列" Chinese translation, "资产的一项目" Chinese translation, "资产的账面值" Chinese translation, "资产的征税" Chinese translation, "资产的整理与分配" Chinese translation, "资产抵偿" Chinese translation, "资产抵销项目" Chinese translation
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