Expenditures arising from enlargement, replacement, refitting and technical innovation and resulting in the increase of value of fixed assets in use, should be regarded as capital expenditure, and shall not be listed as expenses. 固定资产在使用过程中,因扩充、更换、翻修和技术改造而增加价值,并延长了使用年限的,所发生的支出,应当作为资本支出,不得列为费用。
Financial Management of Fixed Assets Decoration Expenditure Under New Accounting Standards Director of Operations and Assistant Commissioner of Police ( Support) attended the Commandant Conference on separate occasions and briefed our officers on up-to-date police matters. 新会计准则下固定资产装修支出的账务处理行动处处长及警务处助理处长(支援)亦曾出席总监会议,向我们介绍最新的警务情况。
Deficiency existed in the present calculation method of loan repayment period of fixed assets expenditure is analysied combining with a actual example. 结合实例分析了现行建设项目固定资产投资借款还期计算中存在的不足;
It is very necessary to use a "family financial management system" to manage family property ( including revenue and expenditure, fixed assets, debt and so on) scientific, effective and efficient, saving expenditure and making the maximum effectiveness of funds. 用一个家庭理财系统来对家庭的财产(包括收支情况、固定资产、债务等)进行科学、有效、便捷的管理,节约开支并发挥资金的最大效益,是非常必要的。
First of all we should vigorously develop the regional economy, rational planning of local investment in fixed assets, increasing the per capita income of residents, regulation the financial expenditure and the establishment of public finance expenditure framework. 首先要大力发展地区经济、合理规划地方固定资产投资,提高居民人均收入;规范财政支出行为,建立公共财政支出的框架体系。
Then it establishes panel data model in the three regions, thinking energy consumption structure, fixed assets investment, industrial structure, economic system, resident consumption expenditure, science and technology innovation expenditure as six variables which influence energy use efficiency. 最后分别对这三个区域建立了PANELDATA模型,将能源消费结构、固定资产投资、产业结构、经济体制、居民消费、科学技术创新这六个变量作为影响能源使用效率的因素。
In quantity, the total lack of financial support for rural spending in rural areas too small a proportion of total investment in fixed assets, social security expenditure and the proportion of science, education spending is significantly lower. 在数量上,财政支援农村支出总量不足,农村固定资产投资总额比重太小,社会保障支出和科教文卫支出比重明显偏低。