资产

With regard to the control of liquidity risk, the article proceeds with three mechanisms of control of liquidity risk that are reserve demand, deposit insurance and eventual accommodator.

然后，在分析资产负债结构的基础上，从资产和负债合理匹配的角度出发，在商业银行盈利性最武汉理工大学硕士论文大的目标下，从资产结构调整和负债结构调整两个方面给出了防范流动性风险的措施。

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。

Accounting on the cash basis does not really reflect the revenue and expenditure as well as the creditor rights and debt; fixed asset without depreciation increases the asset spuriously; the unreasonable write-off of invisible assets; the acceptance of non-cash assets donation increases the expenditure spuriously; the basic construction uniline account calculation can not reflect the finance, revenue and expenditure comprehensively, completely and correctly.

现行高等学校会计制度存在以下不足：收付实现制的会计核算基础不能真实反映高校的收入支出以及债权债务状况；固定资产不提折旧虚增了高校的资产；无形资产的摊销欠合理；接受非现金资产捐赠业务的会计处理虚增支出；基本建设单列账套核算不能全面、完整、准确地反映高校的财务状况和收入支出情况。

They could suffer catastrophic losses if the treasuries are repriced. The 10-year treasury is yielding 4 per cent, against 4.1 per cent inflation in the US last year, and probably higher this year. The market still doesn't believe the current inflation rate will stick. When it wakes up to the inflation reality, the 10-year treasury may yield over 6 percent and its nominal value could decline by 40 per cent.

一旦外汇资产价格波动，那将会给这三个国家带来不可估量的损失。10年之间，持有的外汇资产可能会带来4％的收益，但这相对于美国4.1%或者更高的通货膨胀率来说，实在是不太划算，并且从市场运行状况来看，通货膨胀继续恶化的趋势似乎没有听下来的迹象，当真正面对实际通货膨胀率时，10期间的外汇资产带来的收益也就是6％左右，但通货膨胀引发外汇资产的贬值额度却达40％之多。

Then, from the special character of FA, the paper analyzed the effect of special character on the recognition and measure. The paper also valuably explored the special character and the first recognition and re-recognition of FA, The paper maintained Fair Price Measure Model instead of History Cost Measure Model. In fact, the paper put forward the method and application road of first-recognition and re-recognition to FA for the first time.

然后，从森林资产特殊性的角度出发，分析了整体森林资产的特殊性对确认与计量的影响，对各类森林资产的特殊性及初次确认和再确认问题进行了有益的探索，理论上提出了以&公允价值计量模式&取代&历史成本计量模式&的观点，实践上提出了森林资产初次确认与再确认的方法和实现途径。

In accordance with the contract set, the structural security of the notes corresponding to the funds through a certain degree of structure and mechanism of the full allocation of the proceeds in assets and capital preservation assets, including assets, income, the ratio of fixed-income goal of 45%(20% to 70 % Floating), the target ratio of 35% of the shares (10% and 60% floating), the real estate trust the target ratio of 10%(a maximum of 15%), commodity funds target ratio of 15%(a maximum of 15%); capital preservation assets are invested in zero-coupon notes.

按照合同规定的规定，票据的对应资金结构的安全性通过结构和在资产和资本保全资产，包括资产，所得收入全部分配机制一定程度时，固定收益率目标的45％（20％至70％浮动），有35％的股份目标比例（10％和60％的浮动），房地产信托10％的目标比例（15％最大），商品资金15％的目标比例（15％为上限）；资本保全资产投资于零息债券。

Through structural instruments and capital preservation entity, the International Huaan Fund's assets invested in the final of the assets of the insurance proceeds and assets in both directions, including security on the basis of this part of the assets of one of the zero-coupon notes of the issuer Lehman Brothers is a special financial institutions.

国际华安基金的资产投资在保险收益和资产两个方向，其中包括就本的一个部分资产的基础上的安全资产最后零发行人雷曼兄弟息债券是一种特殊的金融机构。

However, according to GAAP, most of the investment in intangibles are treated as expenses which acte as an factor to reduce the net profit ; besides, the relevance between financial report s and the real facts of business are decreasing, which helps some company to trump up intangibles that were never created and brought about many financial scandles. Opinoin in this thesis is that intangibles never come from nowhere.

然而，一方面，在现行会计制度下，无形资产方面的投入通常作为费用处理，这减少了当年利润，在利润最大化的驱使下，往往导致对无形资产的投入不足；另一方面，会计报表与公司经营实际状况的相关性越来越小，一些公司利用无形资产方面的信息不对称，误导外部投资人，捏造无形资产价值。

Article 7When either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset.

第七条资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值，只要有一项超过了资产的账面价值，就表明资产没有发生减值，不需再估计另一项金额。

Using UAM makes possible the integrated and dynamic management to the whole assets of the university, reduces duplicate purchase, decreases lying idle assets and raises the utilization ratio of assets.

通过运用UAM系统，可以实现全校资产的统一管理和动态管理，在很大程度上可以减少资产重复购买和降低资产闲置率，提高资产利用率。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。