fixed assets accounting 中文意思是什麼

fixed assets accounting 解釋
固定資產核算
  • fixed : adj. 1. 固定的；確定的，不變的，固執的。2. 【化學】凝固的，不易揮發的。3. 〈美口〉（在經濟上）處境…的。4. 〈美俚〉（比賽等）通過作弊預先安排好結果的。
  • assets : （資產）：企業所擁有的資源。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Recognition of fixed assets accounting in institutions

    對事業單位固定資產核算的認識
  2. 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。
  3. Effects of institutions ' fixed assets accounting on accounting information

    淺談事業單位固定資產核算對會計信息的影響
  4. Research of fixed assets accounting managerial approach ' s reform in public institutions

    事業單位固定資產核算管理方法改革研究
  5. A brief discussion on the problems in fixed assets accounting of colleges and the countermeasure

    淺談高校固定資產核算中存在的問題及對策
  6. A probe into accounting the tenancy of fixed assets in business group

    企業集團內部固定資產租賃業務抵銷處理的探討
  7. For accounting treatment, assets are normally divided into cur ? rent assets, long - term investments, fixed assets, intangible as ? sets, deferred assets and other assets

    資產分為流動資產，長期投資，固定資產，無形資產，遞延資產和其他資產。
  8. The paper starts with the necessity and imminence of the research on accounting problems in waterway fixed assets, and analyzes the characteristic of the fixed assets in waterway transportation and the reason for shortage of the research, then brings forward the research purpose of the paper, which is to resolve the accounting problems on recognition, measurement, repairs and maintenance, depreciation of the waterway fixed assets, to provide a direction of the following research

    本文從水運固定資產會計問題研究的必要性、迫切性入手，對水運固定資產的特性以及以往研究的不足之處加以分析，進而提出本文的研究目的，即解決固定資產確認、計價、修理、折舊計提中的一些會計問題，為下文的研究提供一個方向性的指導。
  9. Fixed assets ' original value, accumulated depreciation and its net value shall be shown separately in accounting statement

    固定資產的原值、累計折舊和凈值，應當在會計報表中分別列示。
  10. Fixed assets assess in the accounting system of administrative organizations and institutions

    談行政事業單位會計制度中的固定資產核算
  11. In order to change the situation, around 1999, treasury department released the regulation supplement and accounting rule for allocating impairment of assets reserve on short ? term investment, inventory, receivables, long - term investment, fixed asset and intangible asset to provide some regulations on the impairment of assets accounting

    在這一部分，筆者分別從資產減值的確認時間、確認標準、確認原則、確認方式、以及計量標準、信息披露方式等方面將我國企業會計準則與國際會計準則相比，在詳細的對比中找到了差距。
  12. The revised accounting standard will result in the long - term contract being treated as a lease by y of x s fixed assets

    依修訂后的會計準則，該長期合約會被視為y租賃x的固定資產。
  13. Some reflections on the accounting of the fixed assets of fire forces

    關于消防部隊固定資產會計核算中幾個問題的思考
  14. China issued " accounting regulations for business enterprises " in 2000, which enlarged the scope of impairment loss recognized in " accounting regulations for the limited companies " from four items to eight items, except long term investment, the regulation have added other three long - lived asset impairment : fixed assets, assets in building and intangible assets, which give gist to accounting of most long - lived assets impairment in practice

    我國在2000年發布的《企業會計制度》將《股份有限公司會計制度》要求計提的資產減值準備范圍，由四項擴大到八項，除長期投資外又增加了固定資產、在建工程和無形資產三項長期資產的減值準備，使我國企業在大部分長期資產減值會計處理問題上也有了依據可循。
  15. How to deal with the selling of fixed assets among groups of business firms in consolidated accounting statements

    合併會計報表中集團內固定資產變賣的處理
  16. Notwithstanding the accounting treatment dictated by hkfrs - int 4 and hkas 17, x and y have never had any intention to regard x s fixed assets as being under finance leases to y

    盡管香港財務報告準則詮釋第4號和香港會計準則第17號對會計處理方法有所規定，但x和y從沒有任何意圖把x的固定資產視為融資租賃予y 。
  17. Data in this chapter are prepared and edited by division of population and employment statistics, division of national economic accounting, division of industry and transport statistics, division of statistics of investment in fixed assets, division of trade and external economic relations statistics, division of social and technology statistics, division of comprehensive statistics of municipal bureau of statistics and nbs survey office in chongqing, on basis of data from related divisions of municipal bureau of statistics, statistical bureaus of districts ( counties ) and from related municipal departments

    本章資料分別由市統計局人口就業處、核算處、工業交通處、固定資產投資處、貿易外經處、社會科技處、綜合處和國家統計局重慶調查總隊根據有關專業統計資料、各區縣統計局資料和市級有關部門的區縣資料整理編輯。
  18. According to new accounting standard, organization expenses need not be amortized again, direct plan enter current caustic excessive ; fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge

    按照新的會計準則，開辦費可以不再分期攤銷，直接計入當期損溢；固定資產改良支出應按照受益期間攤銷分期計入成本、費用。
  19. The term fixed assets has long been used in accounting literature to describe all types of plant and equipment

    長期以來，會計文獻一直使用「固定資產」這一名詞來代表各種廠房和設備。
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