bulwark port 中文意思是什麼
bulwark port
解釋
舷墻排水口-
Well, while things stood thus, suddenly the hispaniola struck, staggered, ground for an instant in the sand, and then, swift as a blow, canted over to the port side, till the deck stood at an angle of forty - five degrees, and about a puncheon of water splashed into the scupper holes, and lay, in a pool, between the deck and bulwark
就在這種情況下，伊斯班裊拉號突然一震，搖搖晃晃沖上淺灘，船底擦到了沙地上，船身迅速地向左舷傾斜，直到甲板成四十五度角豎了起來，大約有一百加侖的水從排水孔涌進來，在甲板和舷墻之間形成了一個水池子。 -
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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