capital assets

capital assets的基本解释

n.

资本资产(固定资产和专利权等), 固定资产

与capital assets相关的网络例句 [注：此内容来源于网络，仅供参考]

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

Such as Markowitz"s modern assets portfolio theory, Sharp, Minter and Mossin"s Capital Assets Price Model; Ross"s Arbitrage Pricing Theory; Black-Scholes"s the option of fixes the price classical capital market theories. They are all based on EMH.

例如马克维兹现代资产组合理论，Sharp、Minter、Mossin的资本资产定价模型，罗斯的套利定价理论，Black-Scholes的期权定价公式等经典资本市场理论，都是以有效市场假设为前提的或者与之有密切的联系。

In this paper,the importance of capital assets in enterprise production and management and those of classified collection and perspicuity calculation are discussed.analysing and researching the capital assets with the EXCEL data processing function,It can solve the problem of capital assets accountant electric calculation and simplify the accountant calculation.

从固定资产在企业生产经营活动中的重要性着手，对固定资产的分类汇总、明晰核算进行了论述，用EXCEL的强大数据处理功能对固定资产进行分析研究，解决了固定资产会计电算化的问题，简化了会计核算工作。

与capital assets相关的网络解释 [注：此内容来源于网络，仅供参考]

capital at risk：风险资本kzH中国学习动力网

capital assets 资本资产kzH中国学习动力网 | capital at risk 风险资本kzH中国学习动力网 | capital base 资本基础;资金基础kzH中国学习动力网

capital expenditure account：资本支出帐户, 基本建设支出帐户

capital assets account 固定[资本]资产帐户 | capital expenditure account 资本支出帐户, 基本建设支出帐户 | capital stock account 股本帐

c.a. capital assets：固定资产

CA Capital Account 资产表 | c.a. capital assets 固定资产 | c.a. current assets 流动资产