asset ASSET = Association of Supervisory Staffs Executives and Technicians (英国)主管人员、行政官员及技术人员联合会。 n. 1.资产;财产。 2.有用的资源,宝贵的人[物]。 3.〔委婉语〕“星球大战”战备防御计划中全部武器的总称。 Good health is a great asset. 健康就是财富。 He is a most valuable asset to the firm. 他是公司的宝贵人材。 assets and liabilities 资产与负债。
reserve vt. 1.保留;留下(以备后用、享受等)。 2.预定,预约,租定,包,定(座位、房间等)。 3.贮藏,储备。 4.把…除外,附加但书,限制。 5.改期(宣判等)。 6.订约保留(某种权益)。 7.〔罕用语〕让活着;救命。 8.【宗教】留出(部分圣餐);保留(特赦权)。 9.注定。 All rights reserved. 所有权利全部保留;版权所有,不许翻印。 This discovery was reserved for Columbus. 一直等到哥伦布才来完成这一发现。 A great future is reserved for you. 远大的前程等着你。 All seats reserved. 所有座位必须预定。 reserve oneself for 养精蓄锐以待。 n. 1.贮藏,保存;保留;储备,预备。 2.备用人力[资源];贮藏物。 3.保留地;预备林;猎区。 4.【军事】〔常 pl.〕后备兵;后援部队;后援舰队;预备舰队;【运】预备队员,候补选手;(博览会等的)预备奖品。 5.【商业】准备金,公积金。 6.自制,虚心,谨慎;斟酌,限制,条件,例外。 7.缄默;隐讳,隔阂,冷淡,不坦白。 8.【染】防染物;(电镀用的)防镀剂。 9.【采】埋藏量,(石油)贮量。 10.限价,最低价格。 11.【生物化学】(溶液,血液等的酸或碱的)储量。 He has a great reserve of energy. 他绰有余力;他精力充裕。 the first reserve 预备役[军]。 the second reserve 后备役[军]。 the gold reserve (发钞银行的)黄金储备。 proved reserve 【采】探明贮量。 reserve cell 补充细胞。 be placed on the reserve (军舰)被编入后备舰队。 break down all reserve (无保留地)消除一切隔阂。 call up the reserves 召集预备役。 in reserve 留下的,预备的,备用的。 have [keep] in reserve 留作预备。 place a reserve upon a house 给房子标上拍卖的最低价格。 place to reserve 留作备用款[公积]。 with all reserve [all proper reserves] 有保留地(We publish this with all reserve. 本处公布此事确否待证)。 throw off reserve 消除隔阂。 with reserve 有保留地;有条件地;有限制地。 without reserve 不客气地,坦白地,直言不讳地;无限制地,无保留地(sale without reserve 不限价拍卖)。 adj. 后备的,准备的,多余的。 one's reserve strength 潜力。 a reserve bank 〔美国〕准备银行,储备银行。 a reserve city 〔美国〕(市内国立银行保有一定黄金储备的)准备市。 a reserve fund 储备金,公积金。 a reserve tank 【机械工程】后备油箱。 a reserve tooth 永久齿。 a reserve price 最低拍卖限价。 reserve speed 〔美军俚〕最大速度。
In order to change the situation , around 1999 , treasury department released the regulation supplement and accounting rule for allocating impairment of assets reserve on short - term investment , inventory , receivables , long - term investment , fixed asset and intangible asset to provide some regulations on the impairment of assets accounting 为了改变这种状况,财政部于1999年前后发布了关于对短期投资、存货、应收账款、长期投资、固定资产、无形资产等资产计提减值准备的补充规定和会计准则,对资产减值会计进行了一些具体的规范。
M & a of listing companies are required to settle the unreasonable industry structure and over - heavy debt problems . so the optimal compensation of asset reserve among different economical entities can be promoted . meanwhile , this thesis has studied certain behaviors of m & a cases on chinese listing companies , analyzed the merging forms in chinese financial market , advantages of merging listing companies , behavior of chinese m & a , existing problems in m & a and their resolutions 本文结合有关案例着重以上市公司的并购行为作为主要分析基础,对上市公司的并购方式、上市公司的并购方向与目标公司选择、上市公司并购优势以及上市公司并购的问题与解决办法进行探讨,归纳了上市公司在不同的并购方式与方向下的优势与特点,进而总结出现有政策体制和金融制度下存在的上市公司并购问题及可行的解决办法。
The third part is the key part of this paper to conclude that the execution of 8 items of impairment of assets reserves by the listed companies is incomplete ; the allocation of impairment of assets reserves may improve quality of asset ; the execution of impairment of assets accounting policy has impact on the profit of listed companies ; different economic motivations have influence on the execution of impairment of assets accounting , the listed companies which is converting their deficit or re - offering stock will choose low asset deprecation rate , while the others in deficit or with motivations for flat profit may select higher rate . the fourth part puts forward some suggestions on the development of assets depreciation accounting system in china based on the immature situation of assets depreciation accounting 通过对2001年上市公司执行资产减值政策的执行行为进行分析,得出结论:上市公司执行八项资产减值准备并不完全;资产减值准备的计提能提高资产的质量;资产减值会计政策的执行对上市公司的利润有影响;不同的经济动机对资产减值会计政策的执行行为有一定的影响,具有扭亏、配股、临界动机的上市公司一般会选择较低的资产减值计提比例,具有亏损、利润平滑动机的上市公司一般会选择较高的资产减值计提比例。
In order to change the situation , around 1999 , treasury department released the regulation supplement and accounting rule for allocating impairment of assets reserve on short ? term investment , inventory , receivables , long - term investment , fixed asset and intangible asset to provide some regulations on the impairment of assets accounting 在这一部分,笔者分别从资产减值的确认时间、确认标准、确认原则、确认方式、以及计量标准、信息披露方式等方面将我国企业会计准则与国际会计准则相比,在详细的对比中找到了差距。