The re - evaluation range of intangible assets , the method of dealing with account and the method of dis - closing account information , which is proposed in the discussion manuscript of ? guiding principe of enterprise accounting of china ? shall be improved 但是,我国企业会计准则讨论稿建议的无形资产重估价范围、账务处狂方法以及会计信息披露方法存在一些问题,如不能反映无形资产的真实价值、不符合配比原则、不便于考核无形资产研究开发的投资效益、无形资产重估价不准等,应予改进。
With the development of science and technology , the information of intangible assets in financial statements has not meet the requirement of users : the content is narrow , historical cost ca n ' t reflect their real value . accounting system must adjust to changing conditions 随着科学技术的发展和经济生活的日新月异,逐渐显示出其弊端:核算内容偏窄,历史成本计量不能反映无形资产的真实价值,会计报表中仅以折余价值披露的信息不能满足使用者全面了解无形资产状况的要求。
Impairment of assets accounting is a kind of theory and technique that meet the need of the development of social - economic environment . it embodied the qualitative limit of accounting information in terms of the useful for decision - making view . the essence of impairment of assets accounting is to make financial statement reflect the true value of assets 资产减值会计是适应社会经济环境发展需要而产生的会计理论和方法,体现了决策有用性会计目标对会计信息质量的要求,其实质是使会计报表反映资产的真实价值。
But just as a doubt of the stability of paper money arises , either because from the ease of making it , too much is put into circulation , or because of a desire to replace it by gold , so a doubt of the real value of history of this kind arises either because too many such histories appear , or because some one in the simplicity of his heart asks : by what force did napoleon do that ? that is , wishes to change the current paper for the pure gold of a true conception 但是,正如由于纸币造得太容易,发行得过多,或者因为大家都要兑换黄金,于是钞票的真实价值就成问题一样,由于这类历史写得太多,或者由于有人幼稚地提出问题: “拿破仑究竟是靠什么力量做了这一手? ”也就是想把通行的纸币换成实际理解的纯金的时候,这类历史的真正价值也就会引起疑问了。
Therefore , to arrange corporate system , we should emphasize motivation and let human capital ' s owner act on himself to achieve his self - interests . the key to motivating is to let human capital get corresponding position in corporate system arrangement , at least , not lower than material capital ' s . so it ' s real value can be constantly manifested while gaming with material capital . and as a result , it can share the " incremental cake " , i . e . firm ' s residues 这一激励的关键是要在企业合约中让人力资本取得其应有的地位,至少不应当让人力资本的地位低于物力资本的地位,让人力资本在与物力资本的动态博弈中不断显示其真实价值,并因此在“成长的蛋糕”中获得相应的份额,即分享企业的剩余。
真实: true; real; authentic价值: value无真实价值的书: nonbook真实价格: real price现实价值, 实际价值: real value实价: actual price; real price真实美元价值: real-dollar values真实要素价值: true factor values真实美元价值, 不变美元价值: real-dollar [constant dollar] value真实值 真正价值 实际价值 实际值: truevalue实价,实盘: be in bad order; firm price实价率: value number真实: true; real; authentic 不符合真实情况 at variance with the reality; 真实的材料 authentic data; 真实的纪录 authentic records; 真实信徒 true disciple; 真实的感情 true feelings; real sentiments; 证明某人的话是真实的 prove the truthfulness of sb.'s statement; 真实感 sense of reality; 真实供词 [法律] true statement按实价计算: in current price净价格;实价: net price净价实价: net price明码实价: clearly-markedprices; prices should be marked; with the price clearly marked实价保险: value policy实价货币;现金。: real money实价资产: real-value assets是实价吗: are these prices fir offers现金实价: net cash院装实价: payot; swissline价值: 1.[经] (体现在商品里的社会必要劳动) value 保险价值 insurance price; 存货价值 inventory price; 交换价值 exchange value; 经济价值 economic value; 票面价值 face value; 商业价值 commercial value; 申报价值 declared value; 剩余价值 surplus value; 使用价值 use value; 现行价值 current value2.(值多少钱) cost; be worth 这台精密仪器价值一万元。 this precision instrument is worth 10,000 yuan.3.(积极作用) worth; value 毫无价值 completely worthless; 他的工作没有价值。 his work has no value. 它的价值无法用金钱来衡量。 it's value cannot be weighed in the scale of dollars and cents. 我们应阅读真正有价值的书籍。 we should read books of real worth.; 价值标准 standard of value; 价值尺度 measure of value; 价值分析 value analysis; 价值构成 value composition; 价值观 values; 价值观念 concept of value; values; 价值规范 criteria of value; 价值规律 law of value; 价值量 magnitude of value; 价值实体 substance of value; entity with a value; 价值属性 property of value 客装52折,院装实价: swissline