查询词典 assets

Account receivable, to which the enterprises in China do not pay much attention, is one of the important current assets for an enterprise.

应收账款是企业的1项重要的流动资产，但它长期以来没有得到我国企业的重视。

The introduction of new accounting standards for the accounting treatment of intangible assets will be whether the kind of impact?

新会计准则的出台对无形资产的会计处理究竟将产生什么样的影响？

In this paper, in view of the introduction of new accounting standards for the accounting treatment of intangible assets will be whether the kind of impact?

本文主要针对我国新会计准则的出台对无形资产的会计处理究竟将产生什么样的影响？

Accounts receivable is one of the important current assets of enterprises.

摘要应收账款对企业来说是一项重要的流动资产。

Therefore, this paper investigates the effect of accruals for one-year-ahead earnings and whether the effect results from the growth in assets.

因此，本研究主要在探讨应计对次年度盈余之影响以及其影响是否归属於资产成长之因素。

The new system is more clearly stipulates:"The company doing the accounting should be guided by the principle of prudence demands, not more than total assets or income, less accrued liabilities or expenses, but not provision for secret preparations."

而新制度则更加明确地规定："企业在进行会计核算时，应当遵循谨慎性原则的要求，不得多计资产或收益、少计负债或费用，但不得计提秘密准备"。

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。

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。

The increase of these current assets are deducted from net income, the increase of current liabilities such as accounts payable, accrued liabilities, income taxes payable are added to net income.

相应地，这些流动资产的增加额要从净收益中减去，像应付账款、应计负债、应付所得税等流动负债的增加额要加到净收益上。

The unitized funds are valued based on the market value of the assets of the unitized funds, including any income accrued to the unitized funds, less any mortgages or other liabilities relating to the investments of the unitized funds.

单位基金根据其拥有资产的市值而估值，包括单位基金的应计收益，扣减任何按揭或与单位基金投资有关的负债。

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。