查询词典 asset turnover

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

When the asset is classified as held and used, any test for recoverability must be based on using the asset for its remaining useful life, assuming disposal will not occur.

当资产被归类为拿着而且用的时候，任何测试因为 recoverability 一定以使用资产作为它的剩余有用的生活为基础，傲慢的处理将不发生。

The term "residual value of the asset" shall refer to the fair value of the leased asset when the term of lease expires as estimated on the lease beginning date.

资产余值，是指在租赁开始日估计的租赁期届满时租赁资产的公允价值。

If the value of an asset in its present use is less than its salvage value, the asset usually should be retired from service and either sold or scrapped.

如果资产目前使用状况下的价值低于它的残值，该项资产通常必须不再使用，或者出售，或者报废。

If an asset has a cost of $100,000 and is expected to be used for 10 years and then have no salvage value, most companies will depreciate the asset at the rate of $10,000 per year.

这种情况下，大部分公司将会把这项资产以每年一万元的价值折旧。

Article 18 An enterprise shall, in accordance with the nature of a productive biological asset, the information about the utilization, and the form of realization of the relevant expected economic benefits, reasonably ascertain the useful life, expected net salvage value, and depreciation methods of this productive biological asset.

第十八条企业应当根据生产性生物资产的性质、使用情况和有关经济利益的预期实现方式，合理确定其使用寿命、预计净残值和折旧方法。

In terms of investment subject, investment from enterprises has become an important power in the speedy growth of fixed-asset investment. In 2003, among the fund of fixed-asset investment, the proportion of domestic loan and self-raised funds accounts for 15.1% and 45.8% respectively, a jump of 29.7% and 10.2% respectively; the proportion of state budgetary funds and bond is only 6.1% and 0.4% respectively, an increase of 2.4% and a decrease of 64.9% respectively.

从投资主体来看，企业自主投资已成为主导固定资产投资高速增长的重要力量。2003年，在全省固定资产投资资金来源中，国内贷款和自筹资金所占比重为20.3%和45.0%，增长幅度达82.0%和45.0%，国家预算内资金和债券资金所占比重仅6.5%和0.5%，速度分别增长9.1%和下降70.1%。

Under the Master Investment Management Agreement, CIGAML will receive from the CIHC Group management fees, performance bonus fees and other fees for its investment management services per annum for each investment management agreement (together, the "Management Fees") and such Management Fees will be calculated on the basis of a certain percentage of the net asset value of the Trust Fund; and/or a performance bonus fee representing a certain percentage of the amount of net investment return at the end of the relevant calendar year in excess of an amount equivalent to a certain percentage of the daily average balance of the settlor's subscription monies or the increase in the next asset value of the relevant Trust Fund managed by CIGAML; and/or such other bases as may be agreed to by the parties to the investment management agreement.

根据转分协议，转分交易会按照本集团给予及为独立第三者接纳的条款及条件进行，并经过按一般商业条款及正常基础协商达成，并与本集团的风险管理政策一致。预计由二零零六年至二零零八年截至十二月三十一日止的每个财政年度本集团向中保控股集团分出的转分交易保费总收入及收取的转分交易佣金收入分别将不会超过4，725万港元及1，796万港元。

According to China Everbright Bank branch in Jinan fiscal manager, said the sun set on the 5th asset management plan is "Everbright Sunshine" series of products together another silver certificate, a new work, flexible style of sound, steady income for the highest in the A-share market the prospect of not clear, the sun set on the 5th asset management plans to hedge the value of individual investors is a good choice for family financial planning, rational distribution of the assets of the ideal investment tool.

据中国光大银行济南分行理财经理表示，阳光五号集合资产管理计划是"光大阳光"系列产品银证联手的又一款全新力作，风格稳健灵活，收益稳中求高，在A股市场前景暂不明朗的情况下，阳光五号集合资产管理计划将是个人投资者避险增值的上佳选择，也是家庭理财规划、合理配置资产的理想投资工具。

Below planned economy system, asset of land of this a huge sum is implicit the free in land, termless, use without flow in, realize rise in value impossibly, as management city, management land new concept stands really, will be dish of work the state-owned land asset of this a huge sum produces positive effect.

在计划经济体制下，这笔巨额土地资产隐含在土地的无偿、无限期、无流动使用之中，不可能实现增值，随着经营城市、经营土地新理念的确立，将为盘活这笔巨额的国有土地资产发挥积极作用。

Alternatively, the con- trollers can use the synchronous rectifier itself or loss- less inductor current-sensing methods to provide overload protection with lower power dissipation.

另外，康威特罗勒斯可以使用同步整流器本身或亏损减少电感电流检测方法，以提供低功耗过载保护。

Mr. Dauber's other Schatz hangs in his home movie studio.

多伯把沙兹的另一件作品挂在家里的电影室。