冲减

新情况已导致花旗和瑞士银行（UBSAG）等一些大机构一再进行资产冲减。

That has led to repeated write-downs at big institutions such as Citigroup and UBS AG .

即使全额冲减了与2003年收购Household相关的商誉，汇丰仍远不能与这项业务划清界限。

Even if it has written off all goodwill associated with the 2003 acquisition , HSBC is still far from being able to draw a line under Household .

王振堂试图进一步安抚投资者的忧虑。他向投资者保证，根据毕马威（KPMG）的专业意见，在Gateway交易中，虽然商誉价值6亿美元，但宏碁并不面临冲减风险。

Mr Wang seeks to further calm investor concerns by assuring them that , according to a professional opinion from KPMG , Acer faces little risk of a write-off , despite more than $ 600m in goodwill from the Gateway deal .

一项优先任务是鼓励更多的冲减抵押债务。

One priority is to encourage more write-downs of mortgage debt .

同时，冲减相应的分保准备金余额。

Meanwhile , it shall offset it against the balance of the reinsurance reserve .

顾客凭电脑小票退货，并冲减相应积分。

Customers with small-vote return the computer , and charged against the corresponding points .

将其直接冲减控股公司的股东权益；

Directly counteract the shareholder 's ownership ;

会计实务操作也很混乱，有的计入当期费用，有的直接冲减福利基金，没有一个统一的规范。

The accounting practice operation is also in a mess , have no united norm .

建设项目在建设期间的存款利息收入计入待摊投资，冲减工程成本。

In building construction projects during the deposit interest income included prepaid investment , reconstruct costs of the project .

虽然很多大银行已经在账面冲减了大量的次级房贷，他们在更多的冲击下会很脆弱。

Although banks have already written off whopping sums over subprime mortgages , they are vulnerable to yet more hits .

借款费用并非全部作为冲减利润的支出反映在利润表上。

Borrowed money is not all reflected in the profit flow table as the expenditure eating up part of the profit .

这意味着，这些资产很可能会要被冲减，进而迫使银行筹集更多的资本。

That means that they will probably need to be written down , requiring the banks to raise even more capital .

伴因为二手车价格节节下跌，丰田已经不得不冲减租约到期的汽车的价值。

With used-car prices tumbling , the company already had to write down the value of cars that are coming off lease .

请问这句话大概意思是什么意思，为什么作调整的时候只冲减应付帐款$980余额呢？

A contra enty of $ 980 was recorded in the payables ledger control account , but not in the payables ledger .

它将资产负债表中的应收账款额冲减到可实现净值，例如

It serves to reduce the accounts receivable to their net realizable value in the balance sheet , as shown by the following illustration

本文认为，在按照有关公式计算确认投资收益及冲减投资成本的金额时，会遇到两个问题；

We may meet two questions when we calculate and confirm the investing gains and the money of increasing and reducing investing cost .

罗克韦尔自动化希望本交易在第一个全财政年度稍微冲减每股的收益，其后逐渐增加。

Rockwell Automation expects the transaction to be slightly dilutive to earnings per share in the first full fiscal year and accretive thereafter .

如果这些因素及相关的问题解决或处理不好，增加收入给扩大消费带来的预期效应也不能实现或被冲减。

Unless these factors or problems are properly settled , the anticipated boosting effects of increased income on consumption will not be achieved or affected .

而低利率能刺激消费，缓和房价下跌的破坏力，帮助银行在冲减次级债损失后恢复利润率。

Low interest rates can stimulate consumption , limit the damage from falling housing prices and help banks to restore profit margins after their sub-prime write-offs .

我们也不能直接冲减总账中应收账款汇总账户。收到这样的账款通常叫做坏账回收。

Neither should we credit the accounts receivable controlling account in the general ledger . Such collections are often referred to as recoveries of bad debts .

银行可能不得不冲减对杠杆收购做出的融资承诺的价值，并需要增加不良贷款的准备金。

Banks likely face write-downs in the value of commitments that they have made to fund leveraged buyouts and will need to increase reserves for soured loans .

中国的银行类股昨天大幅下挫，因为市场推断这些银行将对其持有的美国次级抵押贷款证券进行更大规模的冲减，其规模将超出先前预期。

Chinese banking stocks were hurt yesterday by speculation they will have to make much larger write-downs on their holdings of US subprime mortgage securities than originally thought .

该行上周五称，第三季度会因房地产和其它证券的冲减计入5亿欧元亏损。

On Friday , it said it would have a500 million euros loss in the third quarter as a result of write-downs on real estate and other securities .

是指在会计期末时，将期间的赊账、坏账编制分录为费用和一个备抵账户，在以后实际发生坏账时冲减该备抵账户的会计方法。

A method of accounting for uncollectible accounts in which an estimate is made of the amount of sales on account for which payment will not be received .

加上第三季度宣布的冲减，瑞士银行的次级抵押贷款损失已达134亿美元左右，是所有银行或经纪机构中最高的。

Combined with write-downs announced in the third quarter , UBS has owned up to about $ 13.4 billion in subprime losses , the biggest of any bank or broker .

在逾期180天之后卡公司为代表的冲减其贷款，这点前提假定是账户不会被收回。

Card companies typically write off loans after they are180 days past due , the point at which it is assumed the balances won 't be able to be collected .

允许市场力量发挥更大的影响力，会降低美国对定量宽松政策的需求，进而冲减保护主义压力。

By letting market forces have a little more influence , the Chinese would reduce the need for QE in the US , and in turn offset protectionist pressures there .

草本植物混播应用于高等级公路边坡防护，具有减少噪音、防冲减蚀和改善公路沿线生态环境的良好效果。

Applying mixed planting of herbs to the slope protection of higher grade highways has better results of reducing noise , preventing and reducing erosion and improving ecological environment along the highway .

这意味着坏账准备为贷方余额，冲减资产项目应收账款从而得出该项资产的正确金额。

This term indicates that the Allowance for Doubtful Accounts has a credit balance , which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset .

强潮河口排涝闸下游双丁坝防冲减淤措施研究

Research on the Measures of Anti - scour and silt relief by Using Double " T " - Shape Dams in the Downstream of Surface Drainage Sluice at the Outlet of Strong Tide River