计提

美国国际集团首席风险官鲍勃o刘易斯（BobLewis）表示，将为美国国际集团计提“萧条比例”项目来承受风暴。

Bob Lewis , AIG 's chief risk officer , indicated that it would take events of " Depression proportions " for AIG to suffer .

CASNo.8借鉴国际通行做法，引入资产组的概念，资产组的运用改变了以往资产减值计提的基础。

CAS No.8 draws on international practice and introduces the concept of " asset group ", which changes the basis of the previous provision for impairment of assets .

Duo公司在一年后要付年税率30%的税，还可以要求资金补贴（税收允许的降值），按25%在余额递减的基础上计提。

Duo Co pays tax one year in arrears at an annual rate of30 % and can claim capital allowances ( tax-allowable depreciation ) on a25 % reducing balance basis .

负责制定银行会计准则的国际会计准则理事会（IASB）表示，欧洲某些金融机构在最近的业绩公告中对所持希腊国债的损失计提不足。

Some European financial institutions should have taken bigger losses on their Greek government bond holdings in recent results announcements , says the organisation that sets their accounting rules .

中国银行（BOC）是亚洲最大的美国次贷证券持有者。该行发言人昨日表示，中国银行计提损失的次贷证券资产将超出早先的预测，但2007年利润仍将较上年保持增长。

A spokesman for Bank of China , the largest holder of US subprime securities in Asia , yesterday said the bank would take losses on more of those holdings than it had earlier predicted but would still record year-on-year profit growth for 2007 .

现行成本会计在计提固定资产折旧中的应用

Application of Current Cost Accounting in Charging to Plant Asset Depreciation

那么，创业板上市公司是否利用资产减值进行盈余管理？创业板上市公司在计提资产减值中存在哪些动机？这是本文要探讨的重点内容。

So , GEM companies using asset impairment whether earnings management ?

合理计提折旧费促进机械设备更新

Calculate And Collect Depreciation Charge Reasonably to Promote Mechanical Equipment Renewal

设备折旧计提方法合理化探讨

Discussion on the Way of Amortization Charge of the Facilities Depreciation

上市公司资产减值计提动机实证研究

Research on the Motivation Factors of Listed Companies ' Asset Impairments

其二，现行的贷款准备金计提方法存在顺周期性。

Second , the existing loan provisioning approach has pro-cyclical problems .

谈计提资产减值准备的利与弊

On Advantages and Disadvantages of Summing and Drawing Asset Reducing Value Preparation

关于固定资产计提减值准备若干问题探讨

Discussion on Some Problems of Reduced - value Allowance for Fixed Assets

银行贷款损失准备计提及其新趋势研究

Research on Bank Loan Loss Provision and Its New Trends

计提的各项资产减值准备累计金额。

The accumulative amount of provision for the impairment of each asset ;

新会计制度中资产减值准备的计提

Preparation for Counting and Drawing from Property Devaluation in New Accounting System

年数总和法是以固定资产使用年限数为算术级数和的倒数乘以尚可使用年数作为折旧率计提折旧额的一种快速折旧方法，是一种加速折旧模型。

The annual summation model is the accelerate depreciation model .

阐述计提资产减值准备应遵循的原则和程序；

Illustrated principles and process to follow for the preparation ;

刍议资产减值准备计提管理

Discussion on Management of Provision of Property Devalue Preparation

计提资产减值准备的理论基础是谨慎性原则。

The theoretic basis of provisional capital depreciation is the principle of caution .

论石油企业计提资产减值准备的难点及解决途径

Amortization of Impaired Assets in China 's Oil Enterprises : Difficulties and Approaches

资产减值准备的计提能提高资产的质量；

The allocation of impairment of assets reserves may improve quality of asset ;

去年同期计提的不良贷款准备金是18亿美元。

A year ago , the loan loss provision was $ 1.8 billion .

上市商业银行贷款拨备计提发展方向研究

Research on the Development Direction of Loan Provision in the Listed Commercial Banks

计提资产减值准备之我见

My Opinions on the Reserve for Abatement of Assets

对计提坏账准备应注意的问题进行了阐述。

The paper describes some advertent problems in bringing the bad debt preparation .

论资产减值准备计提中的现值计量问题

Issues on present value measurement during calculating for reserve

其计提依据是稳健性原则和配比原则。

Their provision is based on sound principles and the principle of proportion .

中国亏损上市公司计提资产减值损失的实证研究

Empirical Research on Allowances for Assets Impairment of Loss Listed Companies in China

无疑，到年底时，许多审计师将坚持计提令人痛苦的减值准备金。

No doubt at year-end many auditors will insist on painful impairment provisions .