减值准备

1
Depreciation reserves
... National reserves 国家保护区 Depreciation reserves 减值准备金 ; 减值准备 ; 减值预备 ; 减值预备金 actual reserves 实在储藏量 ; 实际储量 ; 实际准备金 ; 实际准备 ...
2
Impairment of assets
论文:从资产减值准备与折旧看上市公司的盈余管理-中大网校论文网关键字：盈余管理，减值准备，固定资产折旧 [gap=1480]Key words: earning management, Impairment of assets, depreciation
3
provision for diminution in value
... provision拨款；预留款项；备付款项；准备金 provision for diminution in value减值准备 provision for taxation备付税项 ...
4
Provision for impairment
... depreciable amount 应计折旧额 provision for impairment 减值准备 non-physical deterioration 无形损耗 ...

短语

1
固定资产减值准备
Fixed assets depreciation reserves ; Impairment of fixed assets ; provision for fixed asset impairment ; Reserve for Fixed Assets Impairment
2
无形资产减值准备
Intangible Assets depreciation reserves ; Impairment of intangible assets ; intangible assets reduction reserve ; allowance for intangibel assets
3
在建工程减值准备
Construction-in-process depreciation reserves ; Impairment of construction in progress ; Provision for construction work in process impairment

1
计提资产减值准备的理论基础是谨慎性原则。
The theoretic basis of provisional capital depreciation is the principle of caution.
2
通过计提和转回资产减值准备是上市公司操纵盈余的重要手段之一。
One of the most important means of listed companies manipulate surplus is to back through the asset impairment.
3
正确计提资产减值准备，对于真实反映企业资产实际价值有重要意义。
The correct allowance for assets depreciation reserves is significant to reflect the real value of enterprise assets.

减值准备
减值准备是指资产的账面余额超过其可收回金额，判断资产是否减值，应依据资产可能已经发生减损的某些迹象，如果存在任何一种迹象，企业应对其可收回金额进行正式估计。

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