查询词典 fixed asset

Along with the our country higher education enterprise during swift and violent development, the college holds, the use fixed asset scale suddenly inflates, its constitution also day by day complex, manages the difficulty to be more and more big, in particular rear service, finance, human affairs, assignment which along with the interscholastic merge and the adjustment, the school interior carries out and so on each reform deepening, unceasingly sets the new request to universities's fixed asset supervisory work.

包括：程序代码，毕业论文(论文7200字)摘要随着我国高等教育事业的迅猛发展，高等学校占有、使用的固定资产规模急剧膨胀，其构成亦日趋复杂，管理难度越来越大，尤其是随着校际间的合并与调整、学校内部推行的后勤、财务、人事、分配等各项改革的深化，对高校的固定资产管理工作不断提出新的要求。

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%。

The introducing arrangement for this chapter is: Firstly, analyzing the amount of fixed asset investment at the whole society and rural areas(including the collections and the personals);analyzing the amount of fixed asset investment at the eastern, middle and the western provinces by second; after that, doing the up-date of farmer's investment and the rustically personal fixed asset investment at the eastern, middle and the western provinces; fourthly, making the analyses on the Agriculture, forestry, animal husbandry and fishing, labor forces, amounts of chemical fertilizer-spraying and the actuality of watering irrigation; fifthly, analyses on the actuality of agriculturally basic construction investment in this chapter; sixthly, nationally financial investment; taking the up-date of nationally financial investment , especially the ones being used to support the farmers with the following;and finally, the up-date of other investment owner being analyzed.

首先，分析了全社会、农村固定资产投资额。其次，分析了东中西部省区农村集体固定资产投资。第三，分析了农户投资的现状及东中西部农村个人固定资产投资。第四，对农林牧渔、劳动力、化肥施用量和水利灌溉现状进行了分析。第五，对农业基本建设投资的现状进行了分析。第六，对国家财政投资，尤其是财政支农投资现状进行了分析。第七，对其它投资主体的现状进行了分析。

Article 8The cost of a purchased fixed asset consists of the purchase price, the relevant taxes, freights, loading and unloading fees, professional service fees and other expenses that bring the fixed asset to the expected conditions for use and that may be relegated to the fixed asset.

第八条外购固定资产的成本，包括购买价款、相关税费、使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费、装卸费、安装费和专业人员服务费等。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的做了，提出利用固定资产取得时的计价以及固定资产折旧、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limits utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to o bt ain a great tax revenue income.

企业所得税是获利企业的一项重要税费支出，因此获利企业所得税税收筹划成为税收筹划的重点。本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

But the institution generally is not engaged in kindproduct production, its fixed asset mainly is purchases by financialallocation, the use goal is for provide the public product, is not forseek to make a profit, thus it uses the receipts and disbursements torealize the system, the fixed asset calculation relative is alsosimpler, does not raise in the use process amortizes.

但事业单位一般不从事实物产品生产，其固定资产主要是由财政拨款购置，使用的目的是为了提供公共产品，不是为了营利，因而其采用收付实现制，固定资产核算相对也较简单，在使用过程中不提折旧。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue inc

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。关键词：固定资产；折旧；借款利息资本化；税收收益

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。