1) Loan Deduction Provision
贷款减值准备
2) Withdrawal of entrust loans reserves
计提的委托贷款减值准备
4) Loan Loss Provision
贷款准备金
1.
Loan Loss Provision and Capital Adequacy Regulation;
本文运用向量自回归模型实证考察了日本银行业贷款准备金政策对资本的影响,实证结果表明:(1)银行增加贷款准备金计提在短期内会对资本造成负面冲击,而长期内却有利于提高资本水平;(2)短期内贷款准备金对资本的负面冲击向长期内贷款准备金对稳定和提高资本水平均衡调整的速度很慢,意味着贷款准备金政策的缺陷严重削弱了日本银行业资本监管的有效性。
5) decrement provision
减值准备
1.
From aspects of the decrement provision of the fixed assets and the modification of the confirmation of the income and cost,this paper discusses on the influence of the new <Enterprise Accounting System> on the income tax of the construction enterprises.
从固定资产减值准备、收入和费用确认方法的变更两方面论述了新《企业会计制度》对施工企业所得税的影响。
2.
Through the concrete analysis and calculation,this paper discusses on t he influence of drawing bad debts provision,long -term investment decrement provision,inventory falli ng price provision,short -term inve stment falling price provision,trust lending,fix ed assets decrement provision,invisible assets decrement provision an d uncompleted construction decrement provision.
通过具体分析计算,论述了计提坏账准备、长期投资减值准备、存货跌价准备、短期投资跌价准备、委托贷款、固定资产减值准备、无形资产减值准备、在建工程减值准备对利润和所得税的影响。
6) impairment provision
减值准备
1.
Based on Feltham-Ohlson Model,this paper has set up a model that enterprise net assets change with time and brings the accrual of impairment provision into it.
为研究自愿性会计政策变更对企业价值的影响这一基本理论问题,以Feltham-Ohlson模型为基础,建立了企业净资产的随时间而演进的分析模型,并将减值准备的计提纳入模型中。
2.
The Accounting Standard for Business Enterprises stipulates that the enterprise should make eight impairment provisions in order to reduce potential risks.
《企业会计制度》要求企业计提八项减值准备,以降低企业的潜在风险。
补充资料：设备安装前的准备工作——技术准备
| 设备安装前的准备工作——技术准备 | ||
|
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条