Asset write-down has always been in the sensitive area in the accounting field.

资产减值一直以来是会计核算的一块敏感区域。

A write-down represents a reduction in the value of investments or other assets.

帐面资金代表在投资价值的或其它资产的减少。

On Monday, China Telecom reported a jump in full-year profit after a write-down hurt year-earlier results.

周一，中国电信宣布全年利润大幅增长，其上年同期业绩因冲销而受损。

On Monday, China Telecom reported a jump in full - year profit after a write - down hurt year - earlier results.

周一, 中国电信宣布全年利润大幅增长,其上年同期业绩因冲销而受损.

This paper focuses on the usefulness of asset write-down information in the contract of bank loan.

本文实证检验了长期资产减值信息在企业与银行借款契约中的作用。