Intangible assets purchased shall be accounted for at actual cost. Intangible assets received from investors shall be accounted for at the assessed value recognized or the amount specified in the contract. 购入的无形资产,应当按实际成本记帐;接受投资取得的无形资产,应当按照评估确认或者或合同约定的价格记帐;
The Permissions entity is the actual usages or activities allowed over the assets ( for example, play a video with audio on). Permission项是允许对资源进行的实际使用或活动(比如播放一段具有声音的视频)。
Fortunately, banks with the smallest amount of equity relative to actual assets are located in relatively solvent countries, such as the Netherlands, France and Germany. 幸运的是,股本与实际资产之比最低的银行都在相对有偿付能力的国家,比如荷兰、法国和德国。
The difference of the actual assets subtracting actual liabilities shall not be less than the amount stipulated by the insurance supervision and administration department. 保险公司的实际资产减去实际负债的差额不得低于保险监督管理机构规定的数额;
A liquidation settles this debate, distributing to owners of pieces of paper the actual cash proceeds resulting from the sale of corporate assets to the highest bidder. 一场清算解决了这个争论,并由于将企业资产卖给了市场出价最高者而给持有这张纸的人带来实实在在的现金收益。
Under the current system and norms, the measurement of intangible assets follows the principle of historical cost, that is, to determine the value of intangible assets according to the actual cost in producing the very intangible assets. 在现行制度和准则中,对无形资产的计价均遵循历史成本原则,即按取得无形资产时所发生的实际成本计价。
The actual operating assets of Buddha Steel, however, were in a Chinese company, Baosheng Steel. BuddhaSteel真正的营运资产属于一家中国公司–大厂回族自治县宝生钢铁制品有限公司–所有。
The fund has also financed pilot programs to help provincial governments put actual assets, rather than notional credits, into personal accounts. 这项基金也利用筹款项目帮助各省政府填充个人退休金帐户,以使概念信用具有实际价值。
When mineral resources compensation fees and taxes are levied according to the actual sales income of mineral products, the assets and taxes of state-owned mineral resources are lost in large amount. 按矿产品的实际销售收入征收矿产资源补偿费和税收,国有矿产资源资产和税收大量流失。
Furthermore, this must be real capital against actual assets. 并且,这必须是以真实资产为基础的实际资本。
The standard on the measurement of the hedge and increase of the government assets in value depends on the variation in the actual value of the government assets in the enterprise; 国有资产保值增值的评估测定只能以企业国有净资产的实际价值变动作为标准和依据;
Since the government has the right to manage the actual collective assets of the political rights and economic and social management of the two powers, with double identity of the collective assets owner and social manager. 由于政府具有实际的集体资产管理权和经济社会管理的政治权两种权力,具有了集体资产所有者和社会管理者双重身份,市场经济要求政资分离政企分离。
The Actual Practice of the Assets-Recombine of Enterprise& The Analysis of the Corporation System Alteration of Snowflake 企业资产重组实务&浅析雪花集团公司制改造
Historical cost and just and sound value of biological assets can 'treflect the actual conditions of the value of biological assets well. 用生物资产的历史成本和公允价值不能较好地反映生物资产价值的实际情况。
Especially the concept of safety benefit coefficient and improving balance sheet raised in Chapter 4 is a innovation, which has actual guiding effect to the present proportion management of assets and liabilities of commercial banks. 特别是在第四章提出的安全收益系数的概念及改进资产负债表的观念,都有一定的创新,对目前商业银行的资产负债比例管理具有很实际的指导意义。
Mathematical models of industrial enterprises are employed here to work out the industrial assets-liability ratio in terms of trade between the year 1998 and 1999 in China. And a comparison and analysis is made with the actual assets liability ratio of the same year. 运用企业合理资产负债率的数学模型,计算1998年和1999年我国工业企业按行业划分的合理资产负债率数据,并与当年企业实际资产负债率数据进行对比分析。
The measures and proposals raised in this article were implemented in actual operations of China's Assets Management Corporations. 论文中所列举的建议和措施均在中国资产管理公司的实际运作中得到实施。
Simplification of project profitability analysis for existing Project Corporation was attained by analysis of relevant technical economy parameter based on actual project condition, instead of analyzing existing assets. 在评价既有项目法人项目时,根据项目实际情况,分析选取相关技术经济评价数据,避开现有资产的分析,从而达到简化盈利能力分析的目的。
This paper analyses the probability of liquid and interest rate risks based on the actual situations of unmatched period structure of assets and liabilities widely exiting in Chinese commercial banks. 本文结合目前我国商业银行普遍存在的资产负债期限结构错配的现状,分析了产生流动性风险和利率风险的可能性,并认为利率风险是因流动性风险而派生出的风险。
Actual disposition of bad financial assets results in non-market value. 金融不良资产实际处置实现的价值类型是非市场价值。
Traditional methods can depreciate the actual value of intangible assets because of neglecting of the flexibility under uncertainties. 传统方法由于忽略了资产在不确定环境下的灵活性,导致对其价值的低估。
Actual handling of depreciated assets reserves of 8 items 八项资产减值准备的实务处理
With the continuous increase in the actual operation of assets, It will lead to that operation and maintenance costs loss of prediction and control. 随着实际运行资产的不断增加,导致运行维护成本无法精细预测和管控。
Investors should base on the actual style rather than nominal style in their assets allocation for fund managers do not adhere to investment style which they stated in prospectus usually. 由于受基金评级、业绩压力等束缚,鲜有能始终坚守其所宣称的既定风格投资方式的开放式基金,广大投资者应根据基金的实际风格而非名义风格配置资产。
In this paper, the theory of non-performing assets, securities analysis and the practice of analysis of actual cases of non-performing assets for the development of securitization provide the theoretical basis and the lessons learned. 本文对不良资产证券化的理论分析以及对我国现实案例的实践分析将为我国不良资产证券化的发展提供理论依据及经验总结。
It is shown by studies that the actual risk assessment model which combines with power assets can provide an effective method of risk measurement for the generator. 研究表明,结合电力资产实践的风险评估模型,能为发电商竞价提供有效的风险定量决策依据。
Fair Value measurement pays more emphasis on reflecting the actual true value of assets and liabilities, and reflects the changes in fair value on the net profit. This will have a significant impact on the listed companies 'net profit. 公允价值计量更加强调真实的体现资产和负债的真实价值,并将资产负债的公允价值变动计入净利润,这也将必然对上市公司的利润产生重大影响。
So the following two questions attract more and more attention: whether the listed companies use assets impairment in earning management after the new Accounting Standards implement or not? What is the actual influence of new Accounting Standards which related with assets impairment to the earning management behaviors? 因此,新准则实施后我国上市公司是否存在利用资产减值进行盈余管理的行为及新准则有关资产减值的规定对盈余管理行为的具体影响更加引起了业界的热切关注。
A kind of important strategic scheme which airline and airport probed and tried for a long time. It is the actual utilization benefit of giving full play to large-scale assets, such as the plane and airport facility, etc. through developing freight transportation. 发达国家的航空公司和机场长期探索和尝试的一种重要战略方案,就是通过发展货运来充分发挥飞机和机场设施等大型资产的实际使用效益。