public waterway 中文意思是什麼
public waterway
解釋
公共水道-
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。 -
4. inner waterway network should equally utilize road and waterway transportation because in this way the economic benefit is much better than singly relying on road transportation. 5. it is really urgent to promote the public opinion about developing shanghai inner water
5 、發展上海內河集裝箱運輸當務之急是要提升人們對上海內河集裝箱運輸的認識，樹立發展上海內河集裝箱運輸的新觀念，創建內河集裝箱運輸新的經營模式；各地政府對內河集裝箱運輸發展的初期應給予必要的政策性扶持。
分享友人