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финансы
резерв по переоценке [на переоценку]
оценочный резерв
резерв под изменение стоимости активов (средства, резервируемые из прибыли на покрытие изменений стоимости активов компании (напр. резерв на покрытие безнадежных долгов, резерв под обесценение финансовых вложений, резерв под снижение стоимости материально-производственных запасов и т. п.))
синоним
Смотрите также
In abstract algebra, a valuation ring is an integral domain D such that for every element x of its field of fractions F, at least one of x or x−1 belongs to D.
Given a field F, if D is a subring of F such that either x or x−1 belongs to D for every nonzero x in F, then D is said to be a valuation ring for the field F or a place of F. Since F in this case is indeed the field of fractions of D, a valuation ring for a field is a valuation ring. Another way to characterize the valuation rings of a field F is that valuation rings D of F have F as their field of fractions, and their ideals are totally ordered by inclusion; or equivalently their principal ideals are totally ordered by inclusion. In particular, every valuation ring is a local ring.
The valuation rings of a field are the maximal elements of the set of the local subrings in the field partially ordered by dominance or refinement, where
Every local ring in a field K is dominated by some valuation ring of K.
An integral domain whose localization at any prime ideal is a valuation ring is called a Prüfer domain.