reversing entry

Research on Long-lived Asset Impairment Withdrawing and Impairment Reversal;

长期资产减值准备计提与转回行为研究

The revised IAS39 《Financial Instruments: Recognition and Measurement》require ,except financial assets at fair value through profit or loss, others must testing impairment according to their classification, and the reversal of equity investment is not permitted.

金融资产减值的核算主要涉及减值的判定、资产减值与公允价值变动的区分、资产减值的计量和减值损失的转回等问题。

An orthogonal and rotational regression experimental method and an ordinary single factor experimental method were adopted to evaluate the coating hardness with respect to the effect of processing parameters.

对比研究了 3Cr13不锈钢高速电弧喷涂涂层和普通电弧喷涂涂层的孔隙率、氧化物含量、涂层结合强度和滑动磨损性能 ,并采用多因素正交旋转回归设计和单因素对比试验的方法研究了高速电弧喷涂工艺参数对 3Cr13不锈钢涂层显微硬度的影响 ,用微机回归得到了喷涂工艺参数与涂层硬度之间的定量关系式。