查询词典 fixed assets

The third chapter is to analyze the working system of the asset management corporations, and put forward the measures to solve several critical problems: buyout of bad assets, valuation of bad assets, settlement of bad assets, etc.

在现有的资产管理公司基本框架上，提内容提要出解决几个关键性问题的可行方法：不良资产收购、不良资产评估、不良资产处置以及金融资产管理公司功能的推广。第四章提出完善金融资产管理公司内外部环境的建议。

The perpetual inventory system on the values of all assets are normally increasing number and reduce the number of according to relevant accounting vouchers in the books in the registration and settlement account at any time in the property of the book inventory count materials, Usually only for field inventory system of all assets according to the increasing number of relevant accounting vouchers, account credited without registration number, reduce inventory of each month according to the actual number of inventory assets, calculate this number, and reduce relevant account books recorded.

永续盘存制平时对各项财产物资的增加数和减少数都要根据会计凭证在有关的帐簿中进行连续的登记，并随时在帐簿中结算出各项财产物资的帐面结存数；实地盘存制平时只对各项财产物资的增加数根据会计凭证记入有关帐户，而不登记减少数，月末根据实地盘点的各项财产物资的实际结存数，计算出本期减少数，并记入有关帐簿。

This system is divided into two roles, the one is manager and other role is bursar. Manager can add bursars and keepers. The can also delete or ban a bursar to login this system, at the same time, the manager can add and update Department, Category, Add Mode, Depot, State, Deal with Mode, search assets, Statistic assets, change the password, deal with apply, if the asset "use age" passed the bursar can apply to deal with the asset. Then the manager can see the assets that bursar apply.

在系统管理中可以实现多增加多用户和密码管理；在数据更新中可以添加、删除和修改数据；在数据查询中可以分别按不同条件查询数据；在系统中当物品的使用年限到了，会计就有权力对物品进行清理申请，这时经理就可以接到这个申请，再进行审核，如果同意，他只要点一下鼠标就可以对次申请进行审核，如不同意，他就必须说明原因。

All the issues directly or indirectly influence value and price of the NPAs. The methodologies including static and dynamic analysis, micro and macro analysis are applied to address the basic theoretical and specific problems in the research. The analysis on value and price of NPAs can fill some vacancies of the theoretical research about NPAs, and reveal the internal links among current relevant theories about fictitious capital /assets, financial risk, financial crisis, portfolio selection and assets pricing models, assets assessment and evaluation technologies.

不良资产价值和价格分析可填补现行不良资产研究中基础性研究的某些不足，并可将现行与不良资产价值和价格分析相关的理论如金融资产或虚拟资本理论、金融风险理论、金融危机理论、资产组合与资产定价模型以及资产评估技术等有机地联系起来，将现行理论所研究的内容的内在联系表现出来，并在一定程度上弥补现行理论的不足。

This paper analyses the problems in the management of capital assets and immaterial assets in colleges and universities, and discusses the countermeasures of how to strengthen assets management.

分析高等学校固定资产和无形资产管理存在的问题，讨论加强资产管理的对策。

From the backgrounds of the birth of immaterial assets, the connotation and extension of immaterial assets of various ideas and different authorities are analyzed. The conditions to confirm immaterial assets and the problems of measurements as well as the comparison of the displays of them in forms at home and abroad are dealt with.

从无形资产的产生背景出发，对无形资产的内涵外延在不同观点、不同权威机构中得到的诠释，对无形资产的确认条件及计量问题，以及对无形资产在报表中的揭示作了中外比较分析和探讨。

The use of assets for impairment adjustment of profits According to the Ministry of Finance, in 1999 and 2001 respectively, the implementation of the new accounting system, would require a total of eight Provision for impairment, in the Provision for impairment of the year, profit was not affected, and the year after back-impairment Preparations that can increase profits, some listed companies to take full advantage of this policy, previously extracted large amounts of impairment, and after a variety of meaning that those who have the impairment of assets each year restoration of the original value, so back - Have mentioned impairment, inflated profits, as for the impairment of assets and revaluation itself is difficult to define a subjective issue, after preparations for impairment from increased profits from the source.

九、利用资产减值准备调节利润根据财政部的规定，在1999年和2001年分别执行新的会计制度，共需计提八项减值准备，在计提减值准备的当年，不影响当年利润，而以后年度冲回减值准备时则可以增加当年利润，某些上市公司为充分利用这一政策，先前提取大额减值准备，而以后以各种各义说明那些已减值资产逐年恢复了原有价值，因此冲回已提减值准备，虚增利润，至于资产的减值和升值本来就是一个难以界定的主观问题，提取减值准备为以后增加利润提取了来源。

In five years, the provincial owned assets management companies have done a lot of work and made the remarkable achievements. But there are obvious insufficience. After specially set the national capital committee, how to difine the provincial owned assets management company, how to adjust the function, and how to further deepen the reform, these are the common issues that the national capital committees of Guangdong Province and the provincial-owned assets company are facing now, and looking forward to be resolved.

五年来，省属资产经营公司做了大量的工作，取得了显著成效，但也存在明显不足，特别是省国资委成立后，省属资产经营公司如何定位，职能如何调整，如何进一步深化改革，是省国资委和省属资产经营公司共同面临并亟待解决的问题。

It's whole content is mainly about the following seven questions:the definition of "fair value",the entry price of the asset received in non-monetary transactions,the formula of judge in non-monetary transactions,the question of whether the exchange of the labour service could be listed in the range of non-monetary transactions,the standard to judge the asset-held-for-sales and assets-not-held-for-sales,the rationality of the unfulfilled exchange of dissimilar non-monetary assets is regarded as the exchange of similar, the rationality of non-monetary transactions related to several assets is regarded as exchange of similar.

全篇主要讨论了"公允价值"的定义，非货币性交易中换入资产的入帐价值，非货币性交易判别公式，劳务交换是否可以纳入非货币性交易范畴，待售资产与非待售资产的判定，未实现最终交换目的的不同类交换视为同类交换是否合理，涉及多项资产的非货币性交易均视为同类交换其合理性等七个问题。

In this paper,the importance of capital assets in enterprise production and management and those of classified collection and perspicuity calculation are discussed.analysing and researching the capital assets with the EXCEL data processing function,It can solve the problem of capital assets accountant electric calculation and simplify the accountant calculation.

从固定资产在企业生产经营活动中的重要性着手，对固定资产的分类汇总、明晰核算进行了论述，用EXCEL的强大数据处理功能对固定资产进行分析研究，解决了固定资产会计电算化的问题，简化了会计核算工作。

Although translator has turned from being a crystal ball by which the original culture can unrestrainedly penetrate to another crystal ball by which the target culture can freely traverse, the translator's personal embodiment, in the process of cognitive act, are still absent in translation studies. Translators are still subjects without body or simply disembodied subjects.

译者虽然由原语文化可以自由穿透的玻璃球变成了译语文化可以自由穿越的玻璃球，但译者认知过程中的个体体验在翻译研究中依然缺席，译者依然仅仅是一个没有躯体体验的主体。

Chillingly, he claimed our technology is 'not nearly as sophisticated' as theirs and "had they been hostile", he warned 'we would be been gone by now'.

令人毛骨悚然的，他声称我们的技术是'并不那么复杂，像他们一样，和"如果他们敌意"，他警告说，'我们将现在已经过去了。