In our country, with the development of security market,Ministry of Finace has formulated a series of accounting polices on impairment of assets ,so that quality of the enterprise assets can be truly reflected ,thus ,the effectiveness of accounting information will be improved.
在我国,随着证券市场的发展,财税部门制定了一系列的会计政策对资产减值,质量,以便能真正反映企业资产的有效性,因此,会计信息会有所提高。
However,according to the annual reports of the listed companies in recent years ,accounting polices on impairment of assets is adopted by the listed companies as a tool for profit manipulation.
然而,按照年度报告的上市公司近年来,会计政策上采用了资产减值,上市公司利润操纵作为工具。
用有道词典