固定资产

词组短语

fixed asset · fixed assets · capital assets · permanent assets · capital asserts

与固定资产相关的网络例句 [注：此内容来源于网络，仅供参考]

The New Law regulates that leasing expenses incurred for fixed assets under operating leases can be deducted evenly over the leasing period; where leasing expenses incur for fixed assets under finance leases, depreciation expenses shall be accrued on the portion of such lease which constitutes the value of fixed assets in accordance with relevant provisions, and shall be depreciated and deducted in installment.

新法规定，以经营租赁方式租入固定资产发生的租赁费，按照租赁期限均匀扣除；以融资租赁方式租入固定资产发生的租赁费，按照规定构成融资租入固定资产价值的部分应当提取折旧费用，分期扣除。

The assigner with the equal qualifications has the priority to bear the assignment. However, when baring the first assignment for the remaining years of the land use right (including saling, exchanging and confering), the assignee should meet the following requirements: 1. the assigner's actual investment according to the contract should be no less than 40% of the gross fixed asset formation( the assigner's actual investment will be identified by the assessment of permanant assests offered by the qualified intermediate bodies). 2. the items of the plan and constructions in accordance with the contract should not be changed.

但首次转让剩余年限土地使用权时，经出让人认定，应当达到如下条件：即受让人就本合同约定项目的实际固定资产投资额不低于合同约定的固定资产投资总额的40%（受让人实际固定资产投资额的确定以具有资质的中介机构出具的固定资产评估报告结果为准），且不得变更本合同约定的规划及开工建设等条款。

No depreciation may be deducted for the following fixed assets(1) fixed assets other than premises and buildings that have not yet been used;(2) fixed assets leased from other parties by means of business lease;(3) fixed assets leased to other parties by means of lease financing;(4) fixed assets that have been depreciated in full but are still in use;(5) fixed assets that are irrelevant to business activities;(6) land credited as fixed assets after independent price valuation;(7) other fixed assets whose depreciation may not be calculated.

下列固定资产不得计算折旧扣除：(1)房屋、建筑物以外未投入使用的固定资产；(2)以经营租赁方式租入的固定资产；(3)以融资租赁方式租出的固定资产；(4)已足额提取折旧仍继续使用的固定资产；(5)与经营活动无关的固定资产；(6)单独估价作为固定资产入账的土地；(7)其他不得计算折旧扣除的固定资产。

In this paper,the importance of capital assets in enterprise production and management and those of classified collection and perspicuity calculation are discussed.

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。

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。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的做了，提出利用固定资产取得时的计价以及固定资产折旧、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limits utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to o bt ain a great tax revenue income.

企业所得税是获利企业的一项重要税费支出，因此获利企业所得税税收筹划成为税收筹划的重点。本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue inc

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。关键词：固定资产；折旧；借款利息资本化；税收收益

与固定资产相关的网络解释 [注：此内容来源于网络，仅供参考]

fixed asset account：固定资产科目

fixed asset 固定资产 | fixed asset account 固定资产科目 | fixed asset retirement 固定资产报废

betterment tax：固定资产改良税

固定资产改良费用|betterment expenses; betterment costs | 固定资产改良税|betterment tax | 固定资产改良通知单|betterment order

Betterment order：固定资产改良通知单

固定资产改良税|betterment tax | 固定资产改良通知单|betterment order | 固定资产个别折旧率|individual depreciation rate of fixed assets

fixed assets ratio：固定资产比率

fixed assets 固定资产. | fixed assets ratio 固定资产比率 | fixed assets ratio 固定资产比率

fixed assets investment：固定资产投资

fixed assets depreciation rate 固定资产折旧率 | fixed assets investment 固定资产投资 | fixed assets losses in suspense 待处理固定资产损失

fixed assets investment：固定资产

fixed assets depreciation rate 固定资产折旧率 | fixed assets investment 固定资产Investment | fixed assets losses in suspense 待处理固定资产损失

fixed assets accounting：固定资产会计

fixed asset固定资产 | fixed-assets accounting固定资产会计 | fixed-assets audit固定资产审计

leased fixed assets：租用之固定资产

owned fixed assets自置之固定资产33,89243,871 | leased fixed assets租用之固定资产13,4567,793 | Loss on disposal of fixed assets出售固定资产所受亏损9265,664

reappraisal of fixed assets：固定资产再估价

固定资产与设备出售损益|gains and losses on disposal of plant and equipment | 固定资产再估价|reappraisal of fixed assets | 固定资产增长率|growth rate of fixed assets

betterment tax：固定资产改良税

固定资产改良费用||betterment expenses; betterment costs | 固定资产改良税||betterment tax | 固定资产改良通知单||betterment order