查询词典 assets

While library resource sharing is shifting to the new networking environment era, it is also in face of a lot of new challenges and"Access versus Assets"is becoming the new theme of the resource sharing in this new networking era, based on this point this thesis studies the development and the transformation of the resource sharing both in practice and in theory in the networking environment, particularly focus on a serial of issues, including the construction of resource sharing system, digital information resource, digital library, interlibrary loan, document delivery service and collection development etc. The writer also analyzes the coexsitence of the traditional resource sharing and modernizational resource sharing and the relationship between them in 21st, explores the revolutionary changes of resource sharing as the"Assets"model is driving to the"Access"model, discusses the development of specific collection for a single library and how to construct a seamless integrated information resource system in the networking environment, systematically studies and introduces the new organization model of resource sharing, especially emphases that document delivery is the key of the success in resource sharing, and finally tries to outline the main trends which will influence resource sharing.

本文立足于网络环境下资源共享的新主题：存取与拥有，研究和分析了网络环境下资源共享及其体系建设，包括电子信息资源、数字图书馆建设、馆际互借、文献传递服务、文献资源建设等几方面在理论和实践中的发展和变革；论述了21世纪初网络环境下传统型和现代型两种层次并存的资源共享；探讨了文献资源建设从"拥有"模式到"存取"模式的重大转变、特色馆藏建设和无缝一体的网络信息资源体系的建设途径；较为全面、系统地研究和介绍了网络环境下资源共享的新型组织模式的形成及其特点；强调了文献传递是实现资源共享的关键；并试图准确把握网络环境下资源共享研究和实践的发展趋势。

This paper introduces the accounting principle of prudence in our accounting of the use of concrete, mainly from inventory accounting, Investment in fixed assets accounting and accounting aspects discussed, and a simple analysis of the inventory valuation method, lowering of cost and market price, depreciation and devaluation of fixed assets.

本文首先介绍了会计谨慎性原则在我国会计核算中的具体运用的情况，主要从存货核算、投资核算和固定资产核算等方面来论述，并简单分析了存货计价方法，成本与市价孰低法，折旧方法和固定资产减值准备。

Major topics include: accounting cycle, bookkeeping, inventory valuation, appraisal of fixed tangible assets and intangible assets, and preparation and analysis of accounting reports.

主要内容包括：会计循环、复式簿记、存货评估、固定资产（包括有形资产和无形资产）定值，以及财务报表的制作与分析。

At the end of 1999 there were 2.8 million Americans with $1 million in investable assets (meaning the value of their homes is not included among those assets).

在1999年末，有280万美国人通过投资性资产成为了百万富翁（这就是说，住房不包括在这些资产内）。

The survey - which involved more than 1,000 US adults with at least $500,000 investable assets if employed, or at least $1m of investable assets if retired - also found that younger people are more likely to have incentives attached to their estates.

调查还发现，受访者越年轻，越有可能对遗产设定附加条款。在18岁至44岁的年龄段中，56%的受访者表示对遗产设置了约束条件，而在45岁至64岁的年龄段以及超过65岁的年龄段中，这种做的人的比例分别仅有27%和19%。

The other is that the value of both visible assets and invisible assets is changing all the time.

大量的理论研究和实践结果表明，公司的价值取决于其未来创造现金流量的能力。

During the development of enterpriser, the invisible assets will be the very important role, and also is the one of the important assets.

而无形资产对企业发展起着关键性作用，将成为企业很重要的资产。

Now , it has fixed assets of 50 million yuan and invisible assets of 28 million.

现拥有固定资产8000万元，无形资产2800万元。

The proportion of invisible assets from the total assets becomes larger and larger.

无形资产在企业资产总额中所占的比重越来越大，尤其在高科技领域可占到50%~70%。

Out of that,the criterion of the assets impairments is modified and integrated with some relative contents of original capital asserts and invisible assets in China.

一、《资产减值》的适用范围2002年以前制定和颁布的会计准则，对有关资产减值的规定分散在各相关具体会计准则中。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了