fixed assets expenditure 中文意思是什麼

fixed assets expenditure 解釋
固定資產支出
  • fixed : adj. 1. 固定的；確定的，不變的，固執的。2. 【化學】凝固的，不易揮發的。3. 〈美口〉（在經濟上）處境…的。4. 〈美俚〉（比賽等）通過作弊預先安排好結果的。
  • assets : （資產）：企業所擁有的資源。
  • expenditure : n. 1. （時間、勞力、金錢等的）支出，花費。2. 消費；開銷；費用，經費。3. 支出額，消費額。
  1. Then the paper dissertates theory of parts measurement and its exercise in measurement and repair of waterway fixed assets, bases the measurement of the fixed assets on the parts, and distributes value of the vessel to hull, shafting and screw propeller, telecom facility, air - conditioning system, electric system, main - engine and subsidiary engine system, and so on. the following expenditure should be capitalized : ( 1 ) adding new components ; ( 2 ) replacing the current components, and all other expenditure be expensed

    集中闡述了船舶應按照船體、靠泊系統、主輔機系統、螺旋槳與軸系、空調系統、電氣設備、電信設備、起貨系統、救生系統等主要部件進行計價；在修理支出中，應將符合下面兩個條件的支出項目予以資本化： （ 1 ）增置新的部件， （ 2 ）現有部件的重置。
  2. 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。
  3. We have combined qualitative analysis and quantitative analysis to foresee the market size. firstly, we found the relative factors influencing the truck market through qualitative analysis and picked up several main factors by quantitative analysis, such as highway mileage, social fixed assets investment capital and consumption expenditure, etc. secondly, we set up four models by using those factors. the four models are a time series model, a multiple regression model, a factor regression model and an integrated model

    首先，通過定性分析找到了影響我國載貨汽車保有量的相關因素，接著又進一步進行定量的分析，從而確定了公路里程數、基本建設固定資產投資額和我國社會消費支出額等為主要影響因素;然後，利用前面的分析結果構造了三個模型，即時間序列模型、多元回歸模型和因子回歸模型，並綜合幾個模型的優點建立了一個綜合的預測模型，這一部分也是全文的重點部分;最後，分析比較了各模型的優劣並給出了每個模型的適用情況。
  4. Sections 16g and 16 of the ordinance, eligible to claim deductions in respect of capital expenditure incurred by it on prescribed fixed assets

    V .依據稅務條例第16g 1和第16 1 ga條的規定，就訂明固定資產所招致的資本開支，繼續享有申索扣除的資格。
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