资产

Article 20 The carrying amount of deferred income tax assets shall be reviewed at each balance sheet date.

第二十条资产负债表日，企业应当对递延所得税资产的账面价值进行复核。

Article 20The carrying amount of deferred income tax assets shall be reexamined on balance sheet day.

第二十条资产负债表日，企业应当对递延所得税资产的账面价值进行复核。

If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.

如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

The first is the introduction, which introduces the background and significance of topic ,and introduce the definiens of asset-banked securities and the development of asset-banked securities at home and abroad, and the studies of asset-banked securities, to point out that the study of the accounting for asset-banked securities and special purpose entities is a relatively unfamiliar topic in china ,which has not form a fairly complete theoretical system, and then describes the research methodology and the innovation of this paper .

论文共分五大部分，第一部分绪论介绍了选题背景和意义，介绍了资产证券化的涵义及国内外发展现状、国内外的研究综述，指出对资产证券化会计与特殊目的实体的研究在中国还属于比较陌生的课题，没有形成比较完善的理论体系，最后，就本文的研究方法及创新点作了初步论述。

It shows the classes and the definiens ofthe intangible assets .The appraisal methods play the role and itslocalization in appraisal works. It chiefly introduces the applicationof the present return value in evaluating the series of prescriptionsin a hospital.

在这一部分，介绍了无形资产的分类、概念，基本的评估方法及各种方法在评估无形资产中的作用和局限性；重点介绍了收益现值法在评估我省某一医院的一系列中药方中的应用，由于此系列药方应用情况不同，在评估中采用的方法也不尽相同，给评估造成一定的难度。

The idea creator's optimal choice on residual claims is positively correlated with both how he anticipates the operator's ability and how efficient he could monitor the operator. The returns to the idea creator and the operator are negatively correlated with the degree of information symmetry and the amount of insolvency remnant, but are positively correlated with the levels of asset prices.

就企业家合约生成而言，创意者和经营者的结合形成一个联体企业家，创意者对剩余索取权的最优要求随自己对经营者才干的预期以及对经营者的监管效率的增加而提高，经营者、投资者对其资产报酬的要求与信息对称程度、失败残值大小呈反向关系，而与资产价格指数呈正向关系。

This deion leaves aside my Berkshire Hathaway holdings, which are all committed to philanthropy.

之所以没有动用伯克希尔-哈撒韦的资产，是因为该公司的资产将全部投入到慈善事业中。

For example, the divestiture of assets accounting treatment (ie, from the balance sheet delete) can improve the capital adequacy ratio and other economic performance indicators.

例如，剥离资产的会计处理（即，从资产负债表中删除）可以提高资本充足率和其他经济性能指标。

Article 24 CSRC shall examine and check the regularity of the materials for archival filing for the establishment of a limitative aggregate asset management plan, and shall issue its written opinions to the securities company on whether there is any demurral.

第二十四条中国证监会对设立限定性集合资产管理计划的备案材料进行合规性审核，并向证券公司出具是否有异议的书面意见；中国证监会无异议的，证券公司方可推广其所提交备案的集合资产管理计划。

The asset is classified as an asset with a 5-year depreciable life in the ACRS system.

资产列为资产与5年折旧生活中的acrs制度。

And discuss some key point of integrated management system design, include hazard identification and risk assessment and risk control in the occupational health and safety management, the measure of satisfaction target of customer, the flawlessness of law system, the integration of the integrated management system and enterprise standardization system, unify lead institution and work orgnization, integreted internal audit and integrated management review.

同时，论述了一体化管理体系构建中的几个主要问题，包括职业健康安全管理中的危险源辨识、风险评价和风险控制、顾客满意度的科学监测、法律、法规体系的完善、一体化管理体系与企业标准化体系的有机结合、统一的领导机构和工作机构、一体化的内部审核和管理评审。

Deepwater Taranaki is investigated for its petroleum potential, using all available seismic data tied to shallow-water wells.

运用与浅水井相关的现有全部震波探测数据考察了深海区塔拉纳基盆地的油藏前景。