The long - term asset allocation strategy of the fund is governed by the investment benchmark , which defines the allocation of investments to different asset classes by country as well as the overall currency mix for the fund 外汇基金的长期资产分配策略须受投资基准规范，后者订明外汇基金对各国资产类别的投资比重及整体货币分配。
Debt growth ratio has positive correlation with long - term asset growth ratio , short - term asset growth ratio and velocity of account receivable , and debt growth ratio has negative correlation with equity growth ratio 其中：债务增长率与长期资产增长率、流动资产增长率、应收账款周转率有显著正相关关系，与权益增长率有显著负相关关系。
In - contrast to current assets , long - term assets refer to those as ? sets that will be realized or consumed within a period longer than one year ot their acquisition , which are normally divided into fixed assets , intangible assets and deferred assets 与流动资产相比，长期资产是指在超过一年的时间内变现或者耗用的资产，通常分为固定资产、无形资产及递延资产。
The long - term asset allocation strategy of the exchange fund is governed by the investment benchmark , which defines the allocation of investments to different asset classes by country and by sector as well as the overall currency mix for the fund 外汇基金的长期资产分配策略须受投资基准规范，后者订明外汇基金对各国及各资产类别的投资比重及整体货币分配。
While the hkma does not intervene in commercial lending decisions , the erosion of margins raises some prudential concerns , since it may expose lending institutions to increased interest rate risk , particularly on long - term assets such as mortgages 虽然金管局不会干预银行的商业贷款决定，但贷款息差收窄，在审慎监管层面上的确引起金管局关注，因为这种情况，尤其是就按揭贷款等长期资产而言，会令认可机构承受的利率风险增加。
China issued " accounting regulations for business enterprises " in 2000 , which enlarged the scope of impairment loss recognized in " accounting regulations for the limited companies " from four items to eight items , except long term investment , the regulation have added other three long - lived asset impairment : fixed assets , assets in building and intangible assets , which give gist to accounting of most long - lived assets impairment in practice 我国在2000年发布的《企业会计制度》将《股份有限公司会计制度》要求计提的资产减值准备范围，由四项扩大到八项，除长期投资外又增加了固定资产、在建工程和无形资产三项长期资产的减值准备，使我国企业在大部分长期资产减值会计处理问题上也有了依据可循。
Long - lived asset impairment has been of particular interest to regulators , academics , managers and business press , which is mainly because that long - lived assets usually have enormous amounts , and their impairment would have great impact on the book value of assets , accounting earnings and market returns , furthermore , accounting of asset impairment ca n ' t depart from estimates and forecasts , which allows firms to use the judgments to manage earnings 长期资产减值是准则制定机构、会计理论界、企业管理者和商业媒体都很关心的问题，主要是因为长期资产数额巨大，其减值损失对资产的账面价值、会计收益、资本市场上的股票收益都有很大的影响，而且其会计处理离不开估计和预测，企业可能会利用各种判断进行盈余管理。
The characteristics of home mortgages themselves determines that there will be poor liquidity of the assets and it is because of this that at present every bank closely restricts the term of the loan . a third defect is that there are large risks because the mortgage loan is a very long - term creditor ' s asset and the bank is faced with huge risks in the interest rates . in addition , credit risks will occur when the client losses their ability to repay the loan for any reason or when the client feels that the benefits of breaching the contract outweigh the losses and the bank , as the operator of the financial products as its main business , will promptly recover the mortgaged items 储蓄期限一般较短，而按揭贷款的还款期限较长，银行长期资产与短期负债不匹配，就不能化解未来不确定性带来的风险；二是资产的流动性和期限呈反方向变动，期限越长，流动性越低，住房抵押贷款本身的特性决定了其流动性较差，因此目前各银行都严格限制贷款期限；三是风险大，由于按揭贷款是期限很长的债权资产，银行面临的利率风险就很大；另外，当客户因某种原因失去偿还能力或者认为违约产生的利益超过违约所产生的损失时，就会发生信用风险，而银行以金融产品为主要业务，即使收回抵押物，但如何处置不良资产仍是诸多银行头痛的问题。
In the first place , this paper researched the theory basis of asset impairment . then analyzed and compared sfas no . 144 " accounting for the impairment or disposal of long - lived assets " and ias no . 36 " impairment of assets " , and paid attention to recognition and measurement . there were many worthy points to be reference by us 然后比较分析了sfasno . 144 《长期资产减值和处置的会计处理》和iasno . 36 《资产减值》中有关长期资产减值的规定，重点分析了两者在资产减值确认和计量上采取的不同方法和原因，其中有很多值得我国会计制度借鉴之处。
The low operating efficiency of the chinese insurance funds has already become the bottleneck of the enhancement of the industry . therefore , it will make sense to study how to broad investment channels , how to promote the level of the insurance funds utilization in china , and then push forward the chinese insurance industry process of internationalization . this paper suggests insurance funds investing on basic industries , aiming at the predicament of fund operation 本文主要针对目前保险资金投资运作的困境进行有关保险资金投资基础产业项目的探索,目的在于拓宽保险资金运用渠道的同时能够增加保险资金在长期资产上匹配的份额,缓解保险资金目前尴尬的投资局面( 2002年以来我国保险资金运用收益率一直较低,分别为3 . 14 % 、 2 . 68 % 、 2 . 9 % 、 3 . 6 % ) 。
