查询词典 asset alteration

This article was mainly obtained to the fixed asset the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的做了，提出利用固定资产取得时的计价以及固定资产折旧、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limits utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to o bt ain a great tax revenue income.

企业所得税是获利企业的一项重要税费支出，因此获利企业所得税税收筹划成为税收筹划的重点。本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue inc

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。关键词：固定资产；折旧；借款利息资本化；税收收益

A change in accounting estimate refers to an adjustment to the book value of an asset or liability or to the amount of expense of an asset during a certain period, resulting from the changes in the current situation of the asset or liability and the expected economic benefits and obligations.

会计估计变更，是指由于资产和负债的当前状况及预期经济利益和义务发生了变化，从而对资产或负债的账面价值或者资产的定期消耗金额进行调整。

Interest at the moment focuses on testing portfolios for specific "worst-case scenarios", and on building asset allocation around a list of different risks (which might affect different asset classes in the same way), rather than different asset classes.

当前的兴趣集中在两个方面：测试投资组合能否适应特定的"最恶劣情境"；围绕一组不同风险（每种风险可能以相同方式影响不同资产类别），而非不同资产类别，构建资产配置。

The Company through the holding of China Life Asset Management Limited ("Asset Management Company") has become China's largest insurance asset managers, and to become China's largest institutional investors.

本公司通过控股的中国人寿资产管理有限公司成为中国最大的保险资产管理者，并成为中国最大的机构投资者之一。

The statistics, in Shanghai and Shenzhen listed companies, the asset liability ratio of more than 65% of the 102 companies, including asset-liability ratio at 65% to 80% with 81, asset-liability ratio of 80% to 100% 17 home, assets and liabilities have exceeded 100% eliminate the white PT Yu, ST Baiyun Mountain, PT agricultural trading companies, etc.

经统计，在沪深两地上市公司中，资产负债率超过65%以上的公司有102家，其中资产负债率在65%至80%的有81家，资产负债率在80%至100%的有17家，资产负债率超过100%的有PT渝汰白、ST白云山、PT农商社等4家。

Article 10 When a debt is liquidated by non-cash asset, the creditor shall recognize the fair value of the non-cash asset received as the entry value and shall handle the difference between the book balance of the debt to be restructured and the fair value of the non-cash asset received in accordance with Article 9 of these Standards.

第十条 以非现金资产清偿债务的，债权人应当对受让的非现金资产按其公允价值入账，重组债权的账面余额与受让的非现金资产的公允价值之间的差额，比照本准则第九条的规定处理。

This thesis adopts foreign successful experiences on disposing of non-performing asset and brings forward conceivability to accelerating the reform of state-owned commercial banks, which uses bondly institutional, organizational, marketable and financial operational innovation by analyzing the conditions of non-performing asset, deeper forming reasons and the experiences and lessons disposing of them. Then we should sustaining enrich the approaches and means of disposing of non-performing asset, and shape a new system and market, and its aim is to accelerate economic development and to reduce financial risk, and to ensure moderate and persistent development of state-owned commercial banks.

本文在吸收借鉴国外处置不良资产成功经验的基础上，通过分析国内不良资产的现状、形成的深层次原因、处理不良资产的经验教训，提出了大胆利用制度创新、组织创新、市场创新、金融业务创新加速国有商业银行不良资产处置的操作构想，通过不断丰富不良资产处置的途径与手段，形成全新的制度与市场，以达到标本兼治的目的，旨在使国有商业银行更好的促进经济发展的同时，降低资产风险，保障国有商业银行的稳健运营、持续发展。

Alternatively, the con- trollers can use the synchronous rectifier itself or loss- less inductor current-sensing methods to provide overload protection with lower power dissipation.

另外，康威特罗勒斯可以使用同步整流器本身或亏损减少电感电流检测方法，以提供低功耗过载保护。

Mr. Dauber's other Schatz hangs in his home movie studio.

多伯把沙兹的另一件作品挂在家里的电影室。