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- 为购建固定资产或者对固定资产进行更新改造发生的实际支出,应当在会计报表中单独列示。The actual expenditures incurred for the purpose of acquiring or updating and conducting technical reforming on the fixed assets, shall be itemized and shown separately in financial statement.
- 固定资产permanent assets
- 高校自筹资金购建固定资产账务处理设计The Design of Account Handled on Colleges and Universities Using Funds Raised by Themselves to Purchase and Construct Fixed Assets
- 购建船舶与融资租赁船舶的财务决策研究Study on the Financial Decision Making to Build or Lease a Ship
- 但如果公司购建长期资产自用,购建期的利息支出被视为该资产成本的一部分。But if a company constructs a plant asset for its own use, the interest charges during the construction period are viewed as part of the asset's cost.
- 固定资产投资investment in the fixed assets
- 固定资产折旧depreciation of fixed assets
- 固定资产净值net fixed assets
- 固定资产原价fixed assets at cost
- 固定资产原值original value of fixed assets
- 固定资产投资价格上涨0.2%。The prices for investment in fixed assets were up 0.2 percent.
- 固定资产检查inspection of fixed assets
- 固定资产更新replacement of fixed assets
- 备用固定资产spare-fixed assets
- 固定资产投资管理fixed asset investment administration
- 固定资产合计total of fixed asset
- 固定资产清册an inventory of fixed assets
- 处置固定资产、无形资产和其它长期资产的损失(减:收益)Loses on disposal of fixed assets, intangible assets and other long-term assets (less: gains)
- 固定资产估价valuation of fixed assets
- 固定资产摊销amortization of fixed asset