查询词典 asset

Accounting on the cash basis does not really reflect the revenue and expenditure as well as the creditor rights and debt; fixed asset without depreciation increases the asset spuriously; the unreasonable write-off of invisible assets; the acceptance of non-cash assets donation increases the expenditure spuriously; the basic construction uniline account calculation can not reflect the finance, revenue and expenditure comprehensively, completely and correctly.

现行高等学校会计制度存在以下不足：收付实现制的会计核算基础不能真实反映高校的收入支出以及债权债务状况；固定资产不提折旧虚增了高校的资产；无形资产的摊销欠合理；接受非现金资产捐赠业务的会计处理虚增支出；基本建设单列账套核算不能全面、完整、准确地反映高校的财务状况和收入支出情况。

As a borrower, you can avail of up to 90% of finance to cover the cost of asset acquisition or asset improvement.

由于借款人，你可以享受高达九成的融资，以支付资产收购或资产改善。

Exchange option is a bind of agrement, it makes the people who own the option having the power that exchange a bind of asset by another bind of asset at maturity T.

交换期权是一种合约，它使期权的持有人在到期日T时有权但非必须以一种资产变换另一种资产。

But "human asset" account can't reflect a enterprise's total expenses of human asset.

但是"人力资产"账户不能全面反映企业对其人力资产的总开支。

However, due to traditional accounting limitation, the asset has still dissociated accounting checking system and become "no account asset" of corporation.

文章认为，衡量企业核心竞争力大小的依据是无形资产的质与量；企业核心竞争力的强弱体现为创造和提升无形资产能力的大小，而提升企业核心竞争力的资产主要是无形资产。

This paper will provide the basics information about emerging of HR asset, the intension of HR asset account method, as well as the relationship between HR and HR assets; followed by an analysis on the booking method for HR assets.

文章阐述了人力资本会计产生的基础，人力资本会计理论的内涵以及人力资本会计与人力资源会计的联系和区别，并在此基础上分析了人力资本会计的账务处理方法

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 大家网会计英语论坛 bbs.topsage.com/index_111.html 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

On the evening of 27, reporters had access to additional targeted Haitong Securities notice when found in the Pacific Asset Management Haitong subscribe 80,000,000 new shares, through the Pacific Life Insurance Dividends and dividend individuals subscribed for shares in 2000, ordinary life insurance products through the purchase of 6,000 shares; Taikang asset management companies through its 11 life insurance companies and investment insurance products, subscription-based account of the 8000 million for China and Thailand Asset Management Corporation, through what kind of account to subscribe to the sea's stock, is not mentioned in the notice.

11日，记者接触到更多有针对性的通知时，海通证券，太平洋资产管理公司海通找到80，000，000股新股认购，通过太平洋人寿保险股份的股息和红利在2000年认购的个人，普通的生活，通过购买股票6，000保险产品，通过其11家寿险公司和投资保险产品，基于订阅的8000中国和泰国资产管理公司，万帐户泰康资产管理公司通过什么样的帐户订阅海的股票，是没有提及通知。

On the evening of 27, reporters had access to additional targeted Haitong Securities notice when found in the Pacific Asset Management Haitong subscribe 80,000,000 new shares, through dividends and Pacific Life Insurance Personal subscription bonus shares in 2000, ordinary life insurance products through the purchase of 6,000 shares; Taikang asset management companies through its 11 life insurance companies and investment insurance products, subscription-based account of the 8000 million shares, for China and Thailand Asset management company what kind of account to subscribe to the sea's stock, is not mentioned in the notice.

11日，记者接触到更多有针对性的通知时，海通证券，太平洋资产管理公司海通找到80，000，000股新股认购，通过分红和太平洋人寿保险个人认购红股在2000年，普通的生活保险产品，通过购买股票6，000；通过其11家寿险公司和投资保险产品，基于订阅的8000万股股票，占中国和泰国资产管理公司的帐户是什么样，泰康资产管理公司认购海之股票，是没有提及通知。

The recoverable amount of an asset group shall be determined on the basis of the higher one of the net amount of the fair value of the asset minus the disposal expenses and the current value of the expected future cash flow of the asset.

资产组的可收回金额应当按照该资产组的公允价值减去处置费用后的净额与其预计未来现金流量的现值两者之间较高者确定。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。