The new 'Enterprise accounting Criteria' published in the end of 2000 emphasized the execution of assets depreciationaccounting policy, and extended the scope of impairment of assets to eight assets.
2000年底发布的新《企业会计制度》强调资产减值政策的执行,资产减值计提的范围扩大到八项资产。
2
Aggregate profits growth has been flattered by the performance of Wall Street firms and distorted by one-off changes in the accounting treatment of inventory profits and depreciation.