查询词典 assets

This article will mainly be from the following part of: the first part: About the cost of the concept of change; Part II: Trade Unions about salaries of individual projects deal with change; Part III: Workshop about the deal with repairs Change in fixed assets; fourth Part I: Recognition and Measurement regarding intangible assets on the cost, the cost of the impact of change; Part V: Borrowing Costs about recognition and measurement of cost, the cost impact of change; Part VI: On the recognition and measurement of enterprise income tax on the income tax costs of the Change .

本文将主要从以下几部分进行阐述：第一部分：关于费用概念的变化；第二部分：关于职工薪酬个别项目的处理变化；第三部分：关于生产车间固定资产修理费的处理变化；第四部分：关于无形资产确认与计量对成本、费用的影响变化；第五部分：关于借款费用确认与计量对成本、费用的影响变化；第六部分：关于企业所得税确认与计量对所得税费用的影响变化。

4Every category of temporary difference and deductible loss, the amount of the deferred income tax assets or deferred income tax liabilities which are recognized during the presentation period, and the basis for the recognition of the deferred income tax assets; and

对每一类暂时性差异和可抵扣亏损，在列报期间确认的递延所得税资产或递延所得税负债的金额，确认递延所得税资产的依据。

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

The goal of cities which try to be creative is to create conditions which are open enough so urban decision makers can: Rethink potential such as turning waste into a commercial resource; revalue hidden assets such as discovering historic traditions that can be turned into a new product; reconceive and remeasure assets such as understanding that developing social capital also generates wealth; reignite passion for the city by for example developing programmes so people can learn to love their city; rekindle the desire for learning and entrepreneurship by for instance creating learning modules much more in tune with young peoples' desires; reinvest in your talent by not only importing outside talent but fostering local talent; reassess what creativity for your city actually is by being honest about your obstacles and looking at your cultural resources afresh; realign rules and incentives to your new vision rather than seeing your vision as being determined by existing rules; reconfigure, reposition and represent where your city stands and by knitting the threads together to retell your urban story that galvanises citizens to act.

城市发挥创意的目的在於，创造足够开放的情境，让城市决策人士能够做到如下的事项：重新思考各项潜在可能，例如将垃圾转化成商机；重新赋予隐性资源价值，例如将历史传统转化为新的产品；重新构想、衡量资源，例如认知到发展社会资源，同时也能造就财富；重新点燃城市的热情，例如策划活动，让大家学习爱自己的城市；重新挑起学习与创新的欲望，例如设计学习模式，贴近年轻人的脉动；重新投资自己的人才，不要只是依赖外国人才，而是培养在地人才；则新评估自己城市的创意为何，例如诚实面对自己的障碍，并从新鲜的角度来看待自己的文化资源；重新整合规范、动机，运用新的视野，而非被动受限於既定规范；重新装配、定位、呈现自己城市的现状，编织自己的都会故事，重新诉说，驱使市民采取行动。

The assets of enterprise is a relationship of bond, while knowledge-based assets is the result of institutional arrangement concerning the right for using knowledge factor.

知识资产的契约关系性质，为知识资产的确认与计量确立了科学、合理的标准。

The development of the index have catched up with the development of the economy and the society.We can ameliorate our index in many ways. We can fetch in new index,such as rewarding index of investment capital, it can be used to avoid the ruleless fluctuate caused by unregular revenue. We can fetch in the accrual ability of immateriality assets and "social responsibility" to enhance the deal of non-currency info and knewledge assets info. We can fetch in the method of key index analyse through relevancy analyse to conform the sequence of significance.

我们可以从多方面对指标进行改进，可以通过引进新指标如投资资本报酬率来克服因非经常性收益使企业业绩出现忽高忽低地波动的问题；可以通过引入无形资产获利能力评价指标、"企业社会责任"的概念来加强企业非货币性信息、知识资产信息在评价体系中的份量；通过引进企业获利能力关键指标的灰色关联分析来科学地确定指标的重要性顺序，以减少指标使用的盲目性。

Article 33 In respect of the computation of depreciation of fixed assets, the salvage value shall first be estimated and deducted from the original cost of the assets.

第三十三条固定资产在计算折旧前，应当估计残值，从固定资产原价中减除。

Securitylization of financial assets is "the process take corporate inventory assets or fore seeable futuristic income to make up and transform, and become the financial products could, be sold and circulated."

通过对国内外学者关于金融资产证券化的概念的不同论述分析，笔者认为美国证券交易委员会做出的定义更易被接受，即金融资产证券化是"将企业不流通的存量资产或可预见的未来收入构造和转变成为资本市场上可销售和流通的金融产品过程。"

After setting up a family trust, a common method of gifting is to loan monies to the family trust to enable the trust to buy assets of the settlor of the trust for assets already situated in New Zealand.

在设立家庭信托后，赠与的一般做法是借款给家庭信托，使家庭信托有能力购买财产授予人已在纽西兰境内的财产。

Shareholders' equity normally excludes intangible assets such as goodwill and is calculated by deducting total liabilities and in tangibles from total assets.

股东的股权通常不包括无形资产，计算股东权益时要在总资产中减去总负债和无形资产部分。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。