plant-and-equipment expenditure 中文意思是什麼
plant-and-equipment expenditure
解釋
廠房及設備投資- plant : n 1 植物，草木 （opp animal）; 草本；〈商用語〉樹秧，苗木。2 莊稼，作物，收獲；（植物的）生育。3 ...
- and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
- equipment : n. 1. 〈常 pl. 〉設備，裝備，配件，配備物品。2. （一個企業除房地產以外的）固定資產。3. （工作必需的）知識，技能，修養。4. （火車）車輛；（汽車等）運輸配備。
- expenditure : n. 1. （時間、勞力、金錢等的）支出，花費。2. 消費；開銷；費用，經費。3. 支出額，消費額。
-
In prior years, the council had taken advantage of the exemption under section 2 of ssap 17 " property, plant and equipment " and all property, plant and equipment acquired for the use of the council were written off to the income and expenditure account in the year of acquisition
于過往年度，本局採用會計事務準則第17號第2條物業廠房及設備的豁免，所有供本局使用而購入的物業廠房及設備已於購入年度于收支帳中注銷。 -
As the above 2004 - 05 estimates has included assumptions on price changes for various expenditure components e. g. operating expenses, plant and equipment, etc. and the two - phased reduction in salaries for the civil service and the salary - related portion of recurrent subventions on 1 january 2004 and 1 january 2005, the percentage increase decrease in real terms is calculated after adjustment to bring the expenditure figures for 2003 - 04 and 2004 - 05 to the same price level
例如運作開支機器及設備等的假設價格變動，以及分兩期於二四年一月一日和二五年一月一日實施的公務員薪酬和經常資助金與薪酬有關部分減幅，因此上表所列的實質增減百分率是把二三至四年度和二四至五年度的開支數字調整至同一價格水平后計出的。 -
Gains or losses arising from the disposal of property, plant and equipment are determined as the difference between the net disposal proceeds and the carrying amount of the asset, and are recognised in the income and expenditure account at the date of disposal
出售物業廠房及設備產生的收益或虧損乃按出售收入凈值與資產的帳面值的差額確定，並於出售日于收支帳確認。
分享友人