1·Other evidence indicates that the impairment of assets has probably occurred.
其他表明资产可能已经发生减值的迹象。
2·Chapter 4: the research on the measurement of the impairment of assets group.
第四章：资产组减值计量研究。
3·Chapter 3: the research on the confirmation of the impairment of assets group.
第三章：资产组减值确认研究。
4·So what about the implementation of the impairment of assets by the listed company in our country in that period?
那么，在这六年中我国上市公司的资产减值执行情况如何？
5·In this part, the author mainly studies the problems of recognition, measurement and report on impairment of assets.
该部分还研究了资产减值会计的确认、计量和披露，对披露中的不足提出了改进建议。
6·The first part starts from the concept of asset and analyzes the meaning of asset and impairment of assets and so on.
第一部分首先从资产的涵义出发，对资产、资产减值等相关概念进行了分析。
7·Firstly, the paper explains the background of studying, the meaning and groups of the impairment of assets in detail.
首先，本文从课题研究背景入手，对资产减值含义及其分类进行论述。
8·Article 2 the term "impairment of assets" refers to that the recoverable amount of assets is lower than its carrying value.
第二条资产减值，是指资产的可收回金额低于其账面价值。
9·But in the implementation process, accounting policies on impairment of assets are adopted as a tool for profit manipulation.
但在实施的过程中，不少上市公司仍然利用资产减值进行利润操纵。
10·New Accounting Standard for Business Enterprises No. 8 provisionsion s to impairment of assets, stock plummeted and preparation;
新企业会计准则第8号资产减值规定，存货跌价预备；