資產凈殘值 的英文怎麼說

中文拼音 [zīchǎnjìngcánzhí]
資產凈殘值 英文
net residual value
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 產 : Ⅰ動詞1 （人或動物的幼體從母體中分離出來） give birth to; be delivered of; breed 2 （創造財富; 生...
  • 凈 : Ⅰ形容詞1 （清潔; 干凈） clean 2 （凈盡;沒有剩餘） empty; hollow; bare 3 （純） net Ⅱ動詞（使干凈;...
  • 殘 : Ⅰ形容詞1 （不完整; 殘缺） incomplete; deficient 2 （剩餘的; 將盡的） remnant; remaining 3 （兇惡...
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  1. Article 16 after the loss of asset impairment has been recognized, the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post - adjustment carrying value of the asset systematically ( deducting the expected net salvage value ) within the residual service life of the asset

    第十六條資產減值損失確認后，減值資產的折舊或者攤銷費用應當在未來期間作相應調整，以使該資產在剩餘使用壽命內，系統地分攤調整后的資產賬面價值（扣除預計凈殘值） 。
  2. Depreciation on the fixed assets shall be accounted on the basis of the original cost, estimated residual value, estimated useful life and working capacity, according to the straight line method or the working capacity ( or output ) method

    固定資產折舊應當根據固定資產原值、預計凈殘值、預計使用年限或預計工作量，採用年限平均法或者工作量（或產量）法計算。
  3. If of land access predict building of prep above of use fixed number of year, building predict to use fixed number of year, when the clean incomplete that predicts this building, building is worth, ought to consider land use predict to use fixed number of year, be worth obligate as clean incomplete, when waiting for this building, building to discard as useless, in be worth clean incomplete, be equivalent to still the part of value of spendable land access, turn into the value of the building that continues to build, building, if continue no longer, make building, fabric, turn its value into intangible assets to undertake amortize

    假如土地使用權的預計使用年限高於房屋、建築物的預計使用年限的，在預計該項房屋、建築物的凈殘值時，應當考慮土地使用權的預計使用年限，並作為凈殘值預留，待該項房屋、建築物報廢時，將凈殘值中相當于尚可使用的土地使用權價值的部分，轉入繼續建造的房屋、建築物的價值，假如不再繼續建造房屋、建築物的，則將其價值轉入無形資產進行攤銷。
  4. Article 17 an enterprise shall, in accordance with the schedule, make the depreciation charges of any productive biological asset whose expected objective of production and purpose has been accomplished, and shall, based on the use of the biological asset, include it in the cost or current profits and losses of the relevant asset

    第十八條企業應當根據生產性生物資產的性質、使用情況和有關經濟利益的預期實現方式，合理確定其使用壽命、預計凈殘值和折舊方法。
  5. Article 18 an enterprise shall, in accordance with the nature of a productive biological asset, the information about the utilization, and the form. of realization of the relevant expected economic benefits, reasonably ascertain the useful life, expected net salvage value, and depreciation methods of this productive biological asset

    第十八條企業應當根據生產性生物資產的性質、使用情況和有關經濟利益的預期實現方式，合理確定其使用壽命、預計凈殘值和折舊方法。
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