对资产减值会计确认与计量问题的思考 财务会计毕业论文格式范文_论文天下 关键词：资产减值；可收回金额；确认；计量 [gap=1616]Key words：Assets Impairment；Recoverable Amount；Recognition；Measurement
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Assets Impairment loss 资产减值损失
Assets Impairment Accounting 资产减值会计
Reserve for Fixed Assets Impairment 固定资产减值准备
Reserve for Intangible Assets Impairment 无形资产减值准备
Impairment of Assets 资产减值 ; 资产减损 ; 减值准备 ; 资产减值准备
financial assets impairment 金融资产减值
Impairment of fixed assets 固定资产减值准备
Impairment of intangible assets 无形资产减值准备
The paper focus on the companies using the returns of the long-term assets impairment to manage the earning.
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。
Article 4 an enterprise shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment.
第四条企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。
The inadequacy of allocation of assets impairment will not only lower commercial bank's ability to resist risk but also water its profit.
资产损失准备提取不充分，不仅会降低商业银行抗风险能力，也会造成商业银行利润虚增。
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