根据SFAS NO.143的描述,引起企业弃置义务的事件被称为 资产报废 ( Asset Retirement ),相关的义务在会计上的体现为 资产报废 债务( Asset Retirement Obligations)。SFAS NO.143 的主要观点可归纳为以下几点:
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Asset retirement obligations 资产弃置费用 ; 资产报废义务
Asset Retirement by Scrapping 固定资产报废
asset retirement obligation 资产弃置义务 ; 义务 ; 资产报废义务 ; 油气资产弃置义务
Call Up Asset Retirement List 调用资产报废清单
asset retirement cost 资产报废费用
Stocks, whether for the 17.9% of families that own equities directly or the 53% that own them through retirement plans, just don't represent a big-enough asset to make up for shortfalls in income.
至于股票,17.9%的家庭直接持有,另有53%的家庭通过他们的退休计划持有,它并不代表着有足够的资产来弥补收入的不足。
AIG's global businesses also include financial services, retirement services and asset management.
美国国际集团的国际业务更包括金融服务、退休金管理服务及资产管理。
AIG "s global businesses also include financial services, retirement services and asset management."
美国国际集团的国际业务更包括金融服务、退休金管理服务及资产管理。
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