攤銷費用 的英文怎麼說

中文拼音 [tānxiāobìyòng]
攤銷費用 英文
amortization charge
  • 攤 : Ⅰ動詞1 （擺開;鋪平） spread out 2 （把糊狀食物倒在鍋中攤開） fry batter in a thin layer 3 （分擔...
  • 銷 : Ⅰ動詞1 （熔化金屬） melt （metal）2 （除去; 解除） cancel; annul 3 （銷售） sell; market:產銷平衡...
  • 費 : Ⅰ名詞1 （費用） fee; expense; expenditure; dues; charge 2 （姓氏） a surname Ⅱ動詞（花費; 耗費） ...
  • 用 : Ⅰ動詞1 （使用） use; employ; apply 2 （多用於否定: 需要） need 3 （敬辭: 吃; 喝） eat; drink Ⅱ名...
  • 攤銷 : abschreibung
  • 費用 : cost; expenses; outlay
  1. Amortization of debenture expenses

    公司債發行費用攤銷
  2. Where should depreciation, amortisation and hand - over costs be included in the financial proposal

    折舊、攤銷和移交的費用，應納入財務建議的哪個部分
  3. Depreciation, amortisation and hand - over costs should be clearly and separately stated in the financial assessments with detailed break - down provided for individual items

    折舊、攤銷和移交的費用，應在財務評估內清楚地分開列明，當中須包括個別項目的分項細目。
  4. Overhead expenses of overhead expenses is to show the enterprise is organization and administrative company production to run all sorts of cost of place happening, include company board of directors and administration department to happen in the management of the enterprise, the company funds that perhaps should consolidate a responsibility by the enterprise ( include wage of administration department worker, repair cost, stock to use up, cost of running stores amortize, office and poor travelling expenses ), union funds, be out of job membership due of insurance premium, cost of labor security, board of directors ( include directorate member to allowance, conference is expended and differ travelling expenses to wait ), invite intermediary orgnaization cost, advisory cost ( contain adviser, legal cost, business receives fee, house property duty, car boat royalities, land royalities, stamp duty, the technology transfers cost, mineral products resource compensates cost, intangible assets amortize, the worker teachs funds, consider to be expended with development, blowdown cost, goods in stock dish deficient or investory profit ( do not include to answer plan the loss of goods in stock that enters the defray outside doing business ), plan the bad zhang preparation that carry and goods in stock cheapen preparation

    治理費用治理費用是指企業為組織和治理企業生產經營所發生的各種費用，包括企業董事會和行政治理部門在企業的經營治理中發生的，或者應由企業統一負擔的公司經費（包括行政治理部門職工工資，修理費、物料消耗、低值易耗品攤銷、辦公費和差旅費等） 、工會經費、待業保險費、勞動保險費、董事會會費（包括董事會成員津貼、會議費和差旅費等） 、聘請中介機構費、咨詢費（含顧問費） ，訴訟費，業務招待費，房產稅，車船使用稅，土地使用稅，印花稅，技術轉讓費，礦產資源補償費，無形資產攤銷，職工教育經費，研究與開發費，排污費，存貨盤虧或盤盈（不包括應計入營業外支出的存貨損失） 、計提的壞賬預備和存貨跌價預備等。
  5. With the cases which are retlising to accept admirlistrative punishment, refusing to accept administratix / e coercive measures, retlising to accei ) t the resolution, issued by admin1strative organs, for changing, terminat1ng or disso1vlng some certiticate, retlising t ( ] accept the resolution, issued by administrative organs, for confirming the ownership or utilize ol natural resources. considering the fact that administrative organs infring rlghts of the aut ( ) nomous management, considering the tac1 the thrm contract is changed, abolished ( ) r interfered by administrative organs. considering adminlstrativc organs illegall } levy propertives, apportioned charges, collect capitais, or demand perform1ng other duties, considering administrative orga11s, according to the lau ", shouid issue some certificates or sanction, register some other things which have n ' t be ( : n done, applying administrative organs for performing some legal duties which have n ' t been pefformed, applying adrninistrative organs for issuing consolations, social insurances or the lowest funds of life which have n ' t been issued and considering the concrete administrative conduct of administrative organs infringes other ll legitimate rights and interests

    本文運有我國有關法學理論，並結合《行政復議法》的相關規定，對行政復議范圍進行了分析和研究，其中第二章對具體行政行為的復議范圍進行了分析，包括：不服行政處罰決定的行政案件：不服行政強制措施的行政案件；不服行政機關變更、終止、撤銷有火證書的決定的案件；不服行政機關確認自然資源的所有權或者使用權的決定的案件；認為行政機關侵犯合法的經營自主權的案件；認為行政機關變更、廢止或者干涉簽訂農業承包合同，侵犯其合法權益的案件；認為行政機關違法徵收財物、攤派費用、強行集資或者違法要求履行其他義務的案件；認為符合法定條件，申請行政機關頒發有關證書或者審批、登記有關事項但行政機關沒有依法辦理的案件；申請行政機關履行某些法定職責，行政機關沒行依法履行的案件；申請行政機關依法發放撫恤金、社會保險金或者最低生活保障費，行政機關沒有依法發放的案件；認為行政機關的其他具體行政行為侵犯其合法權益的案件等。
  6. Give delay charge to ought to be in its are effective the amortize inside economic life, the amortize that our country sets period do not exceed 10 years

    遞延費用應當在其有效經濟壽命內攤銷，我國規定的攤銷期不超過10年。
  7. 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」 。
  8. Article 32 deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years, including starting expenses, expenditures incurred in major repair and improvement of the rented fixed assets, etc

    第三十二條遞延資產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等。
  9. Article 19 prepaid expenses are expenses that should be allocated into the period in which they are incurred and in subsequent periods, and be amortized within one year ( inclusive ). they include amortization of low - valued consumables, prepaid insurance expenses, lump - sum payment for stamps and lump - sum payment for stamps in large amount that need to be amortized

    第十九條待攤費用，是指企業已經支出，但應當由本期和以後各期分別負擔的、分攤期在1年以內（含1年）的各項費用，如低值易耗品攤銷、預付保險費、一次性購買印花稅票和一次性購買印花稅稅額較大需分攤的數額等。
  10. Article 12 an enterprise is allowed to deduct the amortized expenditures of intangible assets calculated under the related provisions when calculating the taxable amount of incomes

    第十二條在計算應納稅所得額時，企業按照規定計算的無形資產攤銷費用，準予扣除。
  11. No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method

    同時，由於企業並購不是購買行為，沒有購買價格，也就不存在購買成本超過凈資產公允價值的差額，即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值，因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間，由於採用權益聯營法的資產價值低於購買法下的資產價值，這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用，因此採用權益聯營法的收益將高於採用購買法下的收益。
  12. Therefore it would be inefficient to record the purchase, the yearly depreciation charges, the disposal and adjustments to depreciation on disposal

    因此，對購置，年度折舊費，攤銷和折舊攤銷調帳的計提沒有效用
  13. 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） 。
  14. Long - term deferred expenses : expenses paid but attributable to the current and subsequent accounting periods shall be accounted for as deferred charges or deferred expenses more than 1 year

    長期待攤費用：是指企業已經支出，但攤銷期限在一年以上的（不含一年）的各項費用。
  15. The borrowing costs shall include interest on borrowings, amortization of discounts or premiums on borrowings, ancillary expenses, and exchange balance on foreign currency borrowings

    借款費用包括借款利息、折價或者溢價的攤銷、輔助費用以及因外幣借款而發生的匯兌差額等。
  16. The results of static evaluation show that ore mining fee is the main part and amortization of both building and equipment and major materials fee are the secondary parts in the total cost of pithead heap - leaching mining

    靜態評價結果表明，在坑口堆浸總成本中，礦石開采費用佔了相當份額，其次是土建工程及設備設施攤銷費用、原材料費用。
  17. Other intangible assets for which no amortized expense may be calculated for deduction

    （四）其他不得計算攤銷費用扣除的無形資產。
  18. Generally speaking, industrial business, current production cost is written down current in cost, nonsked also the cost first is met prep above is the following cost, should be the cost of apportion is high when the meeting is more than the sale when the sale is little

    一般來說，工業企業，當期的製造費用都記入當期成本中，也不定期初的成本會高於以後的成本，應該是銷售少的時候會比銷售多的時候分攤的成本高。
  19. Prepaid expenses shall be amortized according to period bene ? fiting, and the balance shall be shown separately in accounting statement

    待攤費用應當按收益期分攤，未攤銷余額在會計報表中應當單獨列示。
  20. Prepaid expenses should be amortized in equal installments and charged as costs or expenses of appropriate beneficiary periods within one year

    待攤費用應按其受益期限在1年內分期平均攤銷，計入成本、費用。
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