Article 23 Assets shall normally be divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets. 第二十三条资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。
Non-monetary assets exchange is a special and nonrecurring transaction with some non-monetary assets, such as inventory, fixed assets, intangible assets and long-term equity investments. 非货币性资产交换是一种不以货币为媒介、非经常性的特殊交易业务,是交易双方主要以存货、固定资产、无形资产和长期股权投资等非货币性资产进行的交换。
The same applies to fixed assets, intangible assets, other assets and raw materials acquired by the costs and expenses thereof paid for by the joint venture with funds from foreign currency loans. 企业以外币借款购建的固定资产、无形资产、其他资产、原材料和支付的费用,也可以按该项外币借款的帐面汇率折合人民币价值入帐。
Appraisal for whole and monomial assets, including fixed, floating and intangible assets; 整体资产评估、单项资产评估,包括固定资产、流动资产,无形资产;
Prepare depreciation and amortization for fixed assets and intangible assets; 负责固定资产折旧和无形资产摊销;
Property loss confirmed due to permanent or substantial damage to inventories, fixed assets, intangible assets or long-term investments; 存货、固定资产、无形资产、长期投资因发生永久或实质性损害而确认的财产损失;
In-contrast to current assets, long-term assets refer to those as-sets that will be realized or consumed within a period longer than one year ot their acquisition, which are normally divided into fixed assets, intangible assets and deferred assets. 与流动资产相比,长期资产是指在超过一年的时间内变现或者耗用的资产,通常分为固定资产、无形资产及递延资产。
This paper probes into the assets problems existing in the implementation of the such as the provision for the bad debts, stocks, investment, fixed assets, and intangible assets, etc., and puts forward some relevant suggestions. 就《企业会计制度》实施过程中存在的资产问题,如坏账准备问题、存货问题、投资问题、固定资产问题、无形资产问题等进行了深入的探讨,并提出了相关的建议。
The current system of accounting assessment divides assets into liquid assets, fixed assets, intangible assets and long-term assets, which can not reflect the true assets information of enterprise that comes from intellectual economy. 现行会计核算制度将资产按流动性划分为流动资产、长期资产、固定资产、无形资产等类别,这一分类越来越难以反映知识经济社会带来的企业资产的真实信息。
Depreciation of fixed assets, amortization of intangible assets and other non-cash items; 固定资产折旧、无形资产摊销等其他非现金项目;
Some suggestions on the Write-down Reserve Account of Fixed Assets and Intangible Assets 关于固定资产、无形资产减值准备核算的几点建议
Like the fixed assets, the management of intangible assets can not be separated from their measurement of the stock and flow of their values. 同固定资产一样,对无形资产的管理离不开对其价值存量和流量的测度。
Liquidity is negative correlation to corporate performance; relationship between inventory and corporate performance is not significant; fixed assets, intangible assets and total asset turnover are correlation to corporate performance. 流动资产比率同企业绩效负相关,存货比率同企业绩效关系不显著,固定资产、无形资产和总资产周转率同企业绩效正相关。