波特施塔特 的英文怎麼說
中文拼音 [bōtèshītǎtè]
波特施塔特
英文
potstat-
But the philosophic historian gervinus, controverting the view of the special historian of those events, seeks to prove that the campaign of 1813 and the restoration of the bourbons was due not only to alexander, but also to the work of stein, metternich, madame de stal, talleyrand, fichte, chateaubriand, and others. the historian obviously analyses the power of alexander into component forces
但是通史家革飛努斯斷然否定專題史學家的這種觀點，他極力證明一八一三年的遠征和波旁王朝的復辟，除了由於亞歷山大的意志外，還由於施泰因梅特涅斯塔埃爾夫人塔列蘭費希特謝多勃良以及其他諸人的行動造成的。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。
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