expenses assets 中文意思是什麼
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The causes for that are both the underdeveloped system of income and expenses, and the disjointed management between circulating capital and floating assets
其產生原因，既有財務收支制度建設滯后的原因，又有流動資金和流動資產管理脫節等原因。 -
Reform like company organization expenses, fixed assets defray
如公司開辦費、固定資產改良支出等。 -
The disposal expenses shall include the relevant legal expenses, relevant taxes, truckage as well as the direct expenses for bringing the assets into a marketable state
處置費用包括與資產處置有關的法律費用、相關稅費、搬運費以及為使資產達到可銷售狀態所發生的直接費用等。 -
There are 5 chapters in this part. each chapter discusses the choice of accounting method in oil and gas industry, the accounting method resulted from oil field maintenances, accounting transaction of exploratory expenses, recovery ratio and the depreciation method of fixed assets
本部分分為五章，分別論述了油氣行業會計核算方法的選擇、油田維護引發的會計核算問題、勘探費用的會計處理、提高採收率會計處理以及固定資產折舊方法問題。 -
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。 -
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」 。 -
Deferred assets refer to all the expenses that could not be ac ? counted as current profit or loss totally but should be periodi ? cally amortized in future years, including organization expens ? es, expenditures incurred in major repair and improvement of the rented in fixed assets etc
遞延資產是指不能全部記入當期損益，應當在以後年度內分期記入的各項費用，包括開辦費，租汝固定資產的改良支出等。 -
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。 -
Organization expenses is the cost that the enterprise produces during prepare to construct, during including to prepare to construct, personnel salary, office is expended, groom cost, poor travelling expenses, presswork cost, register the cost that register and not plan buy the exchange gains and losses that builds cost, defray such as accrual into fixed assets and intangible assets ; the defray that the renting fixed assets respect improved project place that the improved defray that hires fixed assets is enterprise happening produces
開辦費是企業在籌建期間發生的費用，包括籌建期間人員工資、辦公費、培訓費、差旅費、印刷費、注冊登記費以及不計入固定資產和無形資產購建成本的匯兌損益、利息等支出；租入固定資產的改良支出是企業發生的在租入固定資產方面的改良工程所發生的支出。 -
The residual assets that result from paying off the liquidation expenses, wages of employees, social insurance premiums and legal compensation premiums, the outstanding taxes and the debts of the company with the assets of the company may, in the case of a limited liability company, be distributed according to the proportions of capital contributions of the shareholders, and in the case of a joint stock limited company, according to the proportions of stocks held by the shareholders
公司財產在分別支付清算費用、職工的工資、社會保險費用和法定補償金，繳納所欠稅款，清償公司債務后的剩餘財產，有限責任公司按照股東的出資比例分配，股份有限公司按照股東持有的股份比例分配。 -
Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。 -
Interest of loan and other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets having been put into operation or after been put into operation but before the final account for completed project is made, shall be accounted as fixed assets value ; if incurred after that, shall be accounted into current profit or loss
在固定資產尚未交付使用或者已投入使用但尚未辦理竣工決算之前發生的固定資產的借款利息和有關費用，以及外幣借款的匯兌差額，應當計入固定資產價值；在此之後發生的借款利息和有關費用及外幣借款的匯兌差額，應當計入當期損益。 -
Interest of loan and other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets not having been put into operation or after been put into operation but before the final account for completed project is made, shall be accounted as fixed assets value
在固定資產尚為交付使用或已投入使用，但尚未辦理竣工決算之前發生的固定資產的借款利息和相關費用，以及外幣借款的匯兌差額，應當計入當前損益。 -
Where the purchaser is required to bear a liability ( such as environment resumption liability, etc. ) when an asset group is disposed of, the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets, and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses, the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group, so as to compare the carrying value with the recoverable amount of the asset group
資產組在處置時如要求購買者承擔一項負債（如環境恢復負債等） 、該負債金額已經確認並計入相關資產賬面價值，而且企業只能取得包括上述資產和負債在內的單一公允價值減去處置費用后的凈額的，為了比較資產組的賬面價值和可收回金額，在確定資產組的賬面價值及其預計未來現金流量的現值時，應當將已確認的負債金額從中扣除。 -
Interest of loan and other related expenses for acquiring fixed assets that incurred after the assets having been put into opera ? tion shall be accounted for as current profit of loss
在固定資產投入使用之後發生的借款利息和有關費用，以及外幣的匯兌差額，應計入當期損益。 -
The recoverable amount shall be determined in light of the higher one of the net amount of the fair value of the assets minus the disposal expenses and the current value of the expected future cash flow of the assets
可收回金額應當根據資產的公允價值減去處置費用后的凈額與資產預計未來現金流量的現值兩者之間較高者確定。 -
Article 25 companies and enterprises must confirm, calculate and record assets, debts, owners ' equities, revenues, expenses, costs, and profits in accordance with the provisions of the uniform accounting system of the state on the basis of the economic transaction and operational matters which actually occur
第二十五條公司、企業必須根據實際發生的經濟業務事項，按照國家統一的會計制度的規定確認、計量和記錄資產、負債、所有者權益、收入、費用、成本和利潤。 -
In case the applicable tax rate changes, the deferred income tax assets and deferred income tax liabilities which have been recognized shall be re - measured, excluding the deferred income tax assets and deferred income tax liabilities arising from any transaction or event directly recognized as the owners ' rights and interests, and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs
適用稅率發生變化的，應對已確認的遞延所得稅資產和遞延所得稅負債進行重新計量，除直接在所有者權益中確認的交易或者事項產生的遞延所得稅資產和遞延所得稅負債以外，應當將其影響數計入變化當期的所得稅費用。 -
The group posted an operating profit excluding non - recurring expenses, start up expenses and fixed assets impairment loss of us $ 139. 5 million for the year. loss for the year was significantly reduced from us $ 44 million in 2000 to us $ 16 million in 2001 as a result of reduced interest cost due to lower average outstanding debts and interest rates
由於平均未償還貸款及利率下降，利息支出相應減少，年度內虧損由二零零零年之44 ， 000 ， 000美元大幅降至本年度之16 ， 000 ， 000美元。 -
Operating activities create revenues and expenses ; investing activities affect long - term assets ; financing activities obtain the cash needed to launch and sustain the. business
經營活動產生收入和費用，投資活動影響長期資產，籌資活動得到開辦和維持企業的現金。
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