When fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to income. 重新估价,如对流通中的货币或现在的资产进行重估。固定资产重估时,任何在重估当日存在的累计折旧不应记入收益。
The increase in foreign currency assets was mainly attributable to revaluation effects on foreign currency investments. 外币资产增加,主要原因是外币投资重估的影响。
The slightly larger increase in backing assets over that of the monetary base was mainly attributable to income from investment and revaluation gains. 相对于货币基础的增幅,支持资产的增幅较大,主要是由于投资收入及重估收益。
On assets revaluation of mineral resources 初论矿产资源资产评估
Proposal to Our Country's Accounting Processing Methods of Fixed Assets Revaluation 对我国固定资产重估账务处理的改进建议
The Analysis of the Main Factors Influencing Assets Revaluation of Coal Resources 煤炭资源资产评估的主要影响因素分析
Compare with traditional financial management theory which set the criteria against earnings per share, net yield of assets and accounting net income when they carry the revaluation for the listed companies. 而传统的财务管理理论一直以每股收益、净资产收益率、净利润等会计指标作为评估上市公司价值的标准。