amortization method造句
例句與造句
- The amortization method of intangible assets in corporate financing based new company law
無(wú)形資產(chǎn)融資條件下的會(huì)計(jì)攤銷方法 - Article 21 an enterprise shall , at least at the end of each year , check the service life and the amortization method of intangible assets with limited service life
第二十一條企業(yè)至少應(yīng)當(dāng)于每年年度終了，對(duì)使用壽命有限的無(wú)形資產(chǎn)的使用壽命及攤銷方法進(jìn)行復(fù)核。 - The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets . as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill , while for goodwill - purchased , it may be reference only , we should adopted un - direct approach to recognize . the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method . ,
2商譽(yù)的確認(rèn)、再確認(rèn)與計(jì)量： u ）對(duì)我國(guó)而言，以控股合并方式下形成的外購(gòu)商譽(yù)在合并報(bào)表中的處理應(yīng)遵循國(guó)際慣例，取消合并價(jià)差項(xiàng)目； （ 2 ）從資產(chǎn)的確認(rèn)標(biāo)準(zhǔn)以及會(huì)計(jì)原則等多個(gè)角度來(lái)看，確認(rèn)自創(chuàng)商譽(yù)非常必要； （ ）商譽(yù)在初始確認(rèn)后，應(yīng)對(duì)購(gòu)買商譽(yù)進(jìn)行攤銷的同時(shí)，并進(jìn)行商譽(yù)的減損評(píng)價(jià)，使減損評(píng)價(jià)起到“修正”攤銷的作用： （ 4 ）直接計(jì)量法與間接計(jì)量法是計(jì)量商譽(yù)的兩種方法，現(xiàn)階段只能是計(jì)量的科學(xué)性讓位于計(jì)量的難易程度，采用間接法計(jì)量商譽(yù)； （ 5 ）隨著近年來(lái)自創(chuàng)商譽(yù)入賬的呼聲日益高漲，若要將自創(chuàng)商譽(yù)入賬，顯然只能采用直接計(jì)量法計(jì)量其價(jià)值，而對(duì)外購(gòu)商譽(yù)，可以先以直接計(jì)量法的計(jì)算結(jié)果作為重要參考，然后再用間接計(jì)量法計(jì)算的結(jié)果對(duì)商譽(yù)登記入賬。 - It's difficult to find amortization method in a sentence. 用amortization method造句挺難的