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Impersonally, asset impairment accounting standards still exist some shortcomings and need to be improved gradually. 但客观地说,资产减值会计准则尚存在一些不足,需要进一步加以改进。
Companies which product unsalable inventory decline, asset impairment and increase in accounts receivable and so on. 公司出现产品滞销、存货跌价、资产减值及应收帐款增加等问题。
Asset impairment standard is one of the most controversial accounting standards. 资产减值会计规范是会计中最富争议的规范之一。
Article 20The impairment of a fixed asset shall be disposed in the light of the Accounting Standards for Enterprises No. 8 - Asset Impairment. 第二十条固定资产的减值，应当按照《企业会计准则第8号--资产减值》处理。
The impairment of business reputation shall be treated according to the Accounting Standards for Enterprises No. 8 - Asset Impairment. 商誉的减值应当按照《企业会计准则第8号--资产减值》处理。
The institution dispatched by the CSRC may require a futures company to make a special explanation on the adequacy and reasonableness of the asset impairment provision. 中国证监会派出机构可以要求期货公司对资产减值准备计提的充足性和合理性进行专项说明；
The aforesaid realizable net value and recoverable amount shall be ascertained in accordance with the Accounting Standards for Enterprises No. 1 - Inventories and Accounting Standards for Enterprises No. 8 - Asset Impairment, respectively. 上述可变现净值和可收回金额，应当分别按照《企业会计准则第1号--存货》和《企业会计准则第8号--资产减值》确定。
If any evidence shows that the futures company fails to make adequate asset impairment provision, the institution dispatched by the CSRC shall require it to reduce the net capital accordingly. 有证据表明期货公司未能充分计提资产减值准备的，中国证监会派出机构应当要求期货公司相应核减净资本金额。
The paper focus on the companies using the returns of the long-term assets impairment to manage the earning. 摘要本文重点考察上市公司利用长期资产减值准备转回进行盈余管理的行为。
In conclusion, loss listed companies manipulate earnings by using the provision for assets impairment. 总之，亏损上市公司利用资产减值准备进行一定的盈余管理。
Using the data in CSMAR 2003, This paper describes the practice of Chinese listed companies in the impairment of assets, does the Kruskal-Wallis test, LSD test and regression analysis on the Ratio of Assets Impairment to Assets (RAJA) in those companies. 在理论分析的基础上，本文利用CSMAR2003数据库中的有关数据对上市公司资产减值准备计提情况进行了描述性分析，利用Kruskal-Wallis检验与LSD检验对资产减值准备计提情况进行了差异分析，并对资产减值准备计提比例进行了回归分析。
This paper is mainly about the practice and development of prudence principle in enterprises. We analyzed the performance of prudence and the close relationship between the assets impairment and prudence principle. 本文主要阐述谨慎性原则在企业中的发展和应用,分析了谨慎性原则的财务效应,以及资产减值准备与谨慎性的密切联系。
Her only asset is a gentle nature. 她唯一的长处就是性格温柔。
Some listed companies could carry different points by choosing the different proportion of the assets impairment, such as magnifying the deficit, avoiding deficit and allotting new shares. 某些微利公司可能利用转回或低比例计提减值扭亏、防亏或保牌；
His chief asset is his winning smile. 他的主要资本是那迷人的微笑。
Her one priceless asset is her unflappability. 她有一点是非常难能可贵的，就是她遇事冷静。
Loud noise can impair your hearing. 巨大的噪音有损听觉。
The tennis player's speed is his great asset. 那个网球运动员动作迅速，这是他的一大优势。
statement of assets impairment subsidiary 资产减值准备明细表
allowances for assets impairment 资产减值准备