property plant and equipment 中文意思是什麼

property plant and equipment 解釋
非貨幣性資產交換
  • property : n. 1. 財產；資產；所有物；所有地，地產；所有，所有權。2. 性質，特徵，屬性，特性；【邏輯學】非本質特性。3. 〈pl. 〉 【戲劇】道具；〈英國〉服裝。
  • plant : n 1 植物，草木 （opp animal）; 草本；〈商用語〉樹秧，苗木。2 莊稼，作物，收獲；（植物的）生育。3 ...
  • and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
  • equipment : n. 1. 〈常 pl. 〉設備，裝備，配件，配備物品。2. （一個企業除房地產以外的）固定資產。3. （工作必需的）知識，技能，修養。4. （火車）車輛；（汽車等）運輸配備。
  1. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  2. But contract payments on property, plant and equipment purchased or on construction - in - progress for construction to be used in operation should be classified under property, plant and equipment

    但因購置固定資產而依約預付之款項及備供營業使用之未完工程營造款，應列入固定資產項下。
  3. Property, plant and equipment are stated in the balance sheet at cost less accumulated depreciation and any impairment losses

    物業廠房及設備以成本減累計折舊及任何減值虧損后列帳。
  4. Depreciation is calculated to write off the cost of property, plant and equipment, less their estimated residual value, on a straight - line basis over the estimated useful lives as follows

    折舊乃按物業廠房及設備成本減其估計剩餘價值后撇銷，並以直線法按以下估計可使用年限計算：
  5. In prior years, the council had taken advantage of the exemption under section 2 of ssap 17 " property, plant and equipment " and all property, plant and equipment acquired for the use of the council were written off to the income and expenditure account in the year of acquisition

    于過往年度，本局採用會計事務準則第17號第2條物業廠房及設備的豁免，所有供本局使用而購入的物業廠房及設備已於購入年度于收支帳中注銷。
  6. Acquisition of property, plant and equipment

    購入物業廠房及設備
  7. Property, plant and equipment

    物業廠房及設備
  8. Gains or losses arising from the disposal of property, plant and equipment are determined as the difference between the net disposal proceeds and the carrying amount of the asset, and are recognised in the income and expenditure account at the date of disposal

    出售物業廠房及設備產生的收益或虧損乃按出售收入凈值與資產的帳面值的差額確定，並於出售日于收支帳確認。
  9. Fixes, or capacity, costs are caused primarily from having property, plant, equipment, and key managerial personnel

    固定，或者能力，成本主要從所擁有的財產，工廠，設備和關鍵管理職員中產生。
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