fixed assets cost 中文意思是什麼
fixed assets cost
解釋
固定資產成本-
The balance sheet starts with the total cost of its fixed assets and any trade investments followed by a breakdown of net current assets.
資產負債表一開頭是公司的固定資產總額和公司的投資總額，接著是凈流動資產分類。 -
Management cost includes 10 % of employee salary, rental, public utility cost, monthly rent for adsl special line, fixed assets depreciation and project launching amortization cost, etc
管理開支包括雇員工資、房租、公用事業費、 adsl專線的月租、固定資產折舊和項目實施的分攤等的10 % 。 -
To the individual proprietorship external companies, enterprises, of which fixed assets investment is from 50 million yuan ( including 50 million yuan or 6 million dollars ) to 100 million yuan ( or 12 million dollars ), they have the priority of the arrangement for the plan target of the farming land migration. 40 % land cost can be postponed collecting until four years later and be paid off once only at the fifth year
第十五條：對固定資產投資5000萬元（含5000萬元或600萬美元）至1億元（或1200萬美元）的外來獨資企業，優先安排農用地轉用計劃指標，土地費用的40開發區財政暫緩徵收，可延緩到投產經營之日起四年之後，從第五年起一次性繳納。 -
To the external investor share holding enterprises ( foreign investment share is no less than 51 % ), of which fixed assets investment is above 100 million ( including 100 million or 12 million dollars ), they have the priority of the arrangement for the plan target of the farming land migration. 40 % land cost can be postponed collecting and be paid off once only until five years later
第十三條：對固定資產投資1億元（含1億元或1200萬美元）以上並由外來投資者控股（外來投資股份不少於51 ）的企業，優先安排農用地轉用計劃指標，土地費用的40開發區財政暫緩徵收，可延緩到投產經營之日起五年之後一次性繳納。 -
To the local investor share holding enterprises ( foreign investment share is no less than 40 % ), of which fixed assets investment is above 100 million ( including 100 million or 12 million dollars ), they have the priority of the arrangement for the plan target of the farming land migration. 30 % land cost can be postponed collecting until five years later and be paid off once only at the sixth year
第十四條：對固定資產投資1億元（含1億元或1200萬美元）以上並由本地投資者控股（外來投資股份不少於40 ）的企業，優先安排農用地轉用計劃指標，土地費用的30開發區財政暫緩徵收，可延緩到投產經營之日起五年之後，從第六年起一次性繳納。 -
Give delaying charge is to point to cannot all plan into in those days increase and decrease, ought to be in each cost that amortizes inside year later, include the organization expenses, improved defray that hires fixed assets and fixed assets repair defray and amortize deadline to be in one year the other charge waiting for booth of above, say again " give delay capital fund "
遞延費用是指不能全部計入當年損益，應當在以後年度內分期攤銷的各項費用，包括開辦費、租入固定資產的改良支出和固定資產的修理支出以及攤銷期限在一年以上的其他待攤費用，又稱「遞延資產」 。 -
In the next, the paper focuses on explaining the recognition of waterway fixed assets, and puts forward if the potential service from port facility such as bulwark, navigation mark, beacon and so on, which bear the property of public goods can not be dominated or possessed by the corporation which constructed them, the expenditure of construction and repairs should be treated as the expense of the year ; if the potential service can be dominated by the corporation or other port corporations pay for the use of above - mentioned port facilities, then the expenditure of construction should be regarded as the cost of fixed assets
由於水運固定資產具有其本身的特性，它的確認一直是水運會計理論界的一個難題。本文提出：如果防波堤、航標、燈塔等具有公共產品性質的港務設施的服務潛能不能為企業所擁有、控制，那麼就應將建造、修理支出作為本期費用；如果它們的服務潛能為企業所擁有或者因其它港口企業使用它們而使本企業受惠，那麼就應將有關上述設施的成本支出計入固定資產進行確認及核算。 -
Organization expenses is the cost that the enterprise produces during prepare to construct, during including to prepare to construct, personnel salary, office is expended, groom cost, poor travelling expenses, presswork cost, register the cost that register and not plan buy the exchange gains and losses that builds cost, defray such as accrual into fixed assets and intangible assets ; the defray that the renting fixed assets respect improved project place that the improved defray that hires fixed assets is enterprise happening produces
開辦費是企業在籌建期間發生的費用，包括籌建期間人員工資、辦公費、培訓費、差旅費、印刷費、注冊登記費以及不計入固定資產和無形資產購建成本的匯兌損益、利息等支出；租入固定資產的改良支出是企業發生的在租入固定資產方面的改良工程所發生的支出。 -
On this basis of deep investigation in current situation of the financial business process and financial affairs informationization in swa, by the study on business process reengineering facing to enterprise informationization, according to the business characteristics and demands of every business of financial administration, this article came out the goal of business process reengineering involving accounts dealing of financial affairs and the management of selling, accounts receivable, purchasing, accounts payable, stock, salaries, fixed assets, cost in swa
在對西南鋁財務業務流程及財務信息化現狀深入調查研究的基礎上，依據對面向企業信息化的業務流程重構作出的研究，根據西南鋁財務管理各業務的業務特點和需求，分別提出了西南鋁財務賬務處理、銷售與應收賬款、采購、應付賬款與存貨、工資、固定資產與成本各個業務流程的重構目標，並進行其業務流程重構。 -
The adjustments are related to the over - provision of the cost of fixed assets and the aggregate depreciation thereon in previous years
此項調整是由於過往年度固定資產成本的撥備過剩及相應的累計折舊所致。 -
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。 -
Afterwards this article emphatically carry on deep investigation on the current situation of financial affairs informationization and the business process in swa which involves accounts dealing of financial affairs and the management of selling, accounts receivable, purchasing, accounts payable, stock, salaries, fixed assets, cost
隨后著重對西南鋁財務的賬務處理、銷售與應收賬款、采購、應付賬款與存貨、工資、固定資產與成本管理各個業務流程以及西南鋁財務信息化現狀進行了深入的調研，並總結了存在的問題。 -
The group posted an operating profit excluding non - recurring expenses, start up expenses and fixed assets impairment loss of us $ 139. 5 million for the year. loss for the year was significantly reduced from us $ 44 million in 2000 to us $ 16 million in 2001 as a result of reduced interest cost due to lower average outstanding debts and interest rates
由於平均未償還貸款及利率下降，利息支出相應減少，年度內虧損由二零零零年之44 ， 000 ， 000美元大幅降至本年度之16 ， 000 ， 000美元。 -
The fixed assets of the enterprise can attend production for a long time to manage and still maintain its original objective pattern, but its value goes to as the use of fixed assets step by step transition in product cost of production, or the charge that formed a company
企業的固定資產可以長期參加生產經營而仍然保持其原有的實物形態，但其價值將隨著固定資產的使用而逐漸轉移到生產的產品成本中，或構成了企業的費用。 -
There are four positive influences after it is transformed from production type to consumption type : 1st, to influence directly the proportion of enterprise ' s equipment invest, thus to influence the assets ' organic component and production ' s scientific and technical content decisively. 2nd, fixed assets construction period can be shorted though profit driven system. 3rd, to lower invest cost of fixed assets, then to lower manufacture cost of product. 4th, to give enterprise a balanced taxes and duties environment to compete
當增值稅由生產型改為消費型后，將產生四點積極影響：一是對企業投資中設備投資的比例產生直接影響，從而時資本的有機構成和產品的科技含量產生決定性影響；二是通過利潤驅動機制，縮短固定資產建設周期；三是降低固定資產的投資成本，繼而降低產品的製造成本；四是使企業在公平的稅負環境下展開競爭。 -
Depreciation : the systematic allocation of the acquisition cost of long - lived or fixed assets to the expenses accounts of particular periods that benefit from the use of the assets
折舊:將長期資產或固定資產的原始成本系統地計入因使用該資產而受益的特定時期的費用賬戶 -
Abstract : in order to improve the appreciation of fixed assets, to increase the utilization ratio of equipment, to decrease the cost, the purchase or rental problems in equipment allocation of construction enterprise are discussed by using investment and decision theory
文摘:應用投資決策理論對道路施工企業設備配置中的設備更新是購置還是租賃問題進行分析探討，以促進企業固定資產合理增值，提高設備的利用率，降低成本。 -
According to new accounting standard, organization expenses need not be amortized again, direct plan enter current caustic excessive ; fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge
按照新的會計準則，開辦費可以不再分期攤銷，直接計入當期損溢；固定資產改良支出應按照受益期間攤銷分期計入成本、費用。 -
Fixed assets shall be accounted for at historical cost as ob ? tained
固定資產應按取得是的固定成本記帳。 -
Fixed assets shall be accounted for at historical cost as obtained
固定資產應當按取得時的實際成本記帳。
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