查询词典 accrued items

4 XXXX shall be entitled to deduct Supplier's accrued expenses, including but not limited to penalty and damages, from the payable service costs.

3.4 对于供应商应支付之费用，包括但不限于违约金，损害赔偿等相关费用，XXXX有权自应支付之服务费用中径行抵扣。

However,when accounting the financial income of paid services,we often ignore either the accrued expenses resulting from using the school's tangible and intangible assets as the cost-sharing,or the economic losses it may bring to school.

随着高校办学自主权的扩大和高校办学层次和形式的日趋多样化，根据社会需求，利用现有的资源和自身的优势，通过校内外办班、技术服务、专利转让、利用无形资产、出租、开放有形资产，进行合理合法的有偿服务，对有偿服务的收入进行财务核算时，忽略了耗用学校有形资产、无形资产准确分摊进入成本和或有事项可能给学校带来经济损失的预提费用。

ACCRUED EXPENSES AND OTHER PAYABLE

应付费用及其他应付款 13。

Breakdown of the accrued expenses in the following format

预提费用明细表

Other constituents in other payables comprise accrued operating expenses, sundry creditor balances, VAT and other taxes payable, including accruals for PRC withholding tax of RMB2.3 million on the portion of the distributable profits derived by the PRC subsidiaries with effect from FY2008 which is expected to be distributed out as dividends.

其他组成部分在其他应付款管理系统包括累积营业费用，各式各样的债权人平衡， VAT，并且其他在the PRC辅助者获得的可分配的赢利的部分收税付得起，包括增殖为中华人民共和国预扣赋税RMB2.3百万自预计被分布作为股息的FY2008生效。

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。

Net Working Capital - Equal to Current Assets (e.g. cash, inventory, accounts receivable) less Current Liabilities (e.g. accounts payable, accrued expenses).

净营运资本–等于流动资产（如现金、库存、应收帐款）减去流动负债。

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。

Accrued expense and deferred income???

应计费用和递延收入

At the end of each accounting period, the amount of accrued income taxes is estimated and recorded in an adjusting entry, as shown below

在每个会计期末，用一个调整分录估计并记录应计所得税的金额。会计分录如下…

A carrier gas such as nitrogen is directed through line 20 and valve 22 to connect with line 26 and mix with the gas sample.

如氮气之类的载体通过管线20和阀22引入，与管线26相通，与气体样品混合。

But for the most part, knaves and parasites had the command of his fortune

然而支配他的家产的大多是恶棍和寄生虫。