查询词典 intangible assets

In the elaboration biology property elementary theorys foundation, This paper had pointed out the problems of agricultural enterprise biology assets accounting in our country and proposed the establishment of a workable agricultural enterprises of assets accounting measures, so that the accounting treatment of assets can adapt to the modern enterprise development and Chinas agriculture accounting can be further coordinated with the international accounting convention.

本文在阐述生物资产基本理论的基础上，指出了我国农业企业生物资产会计核算中存在的问题，提出建立具有可操作性的农业企业生物资产会计核算对策，使生物资产的会计核算能适应现代企业发展的需要，使我国农业会计进一步与国际会计惯例相协调。

The New Law regulates that leasing expenses incurred for fixed assets under operating leases can be deducted evenly over the leasing period; where leasing expenses incur for fixed assets under finance leases, depreciation expenses shall be accrued on the portion of such lease which constitutes the value of fixed assets in accordance with relevant provisions, and shall be depreciated and deducted in installment.

新法规定，以经营租赁方式租入固定资产发生的租赁费，按照租赁期限均匀扣除；以融资租赁方式租入固定资产发生的租赁费，按照规定构成融资租入固定资产价值的部分应当提取折旧费用，分期扣除。

The Implementation Regulations specifically provide that fixed assets qualified for accelerated depreciation allowance include:(1) fixed assets fast becoming obsolete; and (2) fixed assets in a state of vibration and being exposed to high degree of erosion.

实施条例据此明确，可以享受这一优惠的固定资产包括：由於技术进步，产品更新换代较快的固定资产；常年处於强震动、高腐蚀状态的固定资产。

The CBRC allows commercial banks to implement the internal rating method by stages, however, when a commercial bank obtains the approval for using the internal rating method, its asset coverage ratio calculated according to the internal rating method (risk-weighted assets calculated according to the internal rating method)/(risk-weighted assets calculated according to the internal rating method + risk-weighted assets of other credit risk exposures calculated according to the revised capital supervisory provisions) shall not be lower than 50%, and it shall formulate the plan for the implementation of internal rating method by stages, so as to ensure that the asset coverage ratio reach 80% in three years.

银监会允许商业银行分阶段实施内部评级法，但在获得许可使用内部评级法时，采用内部评级法的资产覆盖率（按内部评级法计算的风险加权资产/［按内部评级法计算的风险加权资产＋按修订后资本监管规定计算的其他信用风险暴露的风险加权资产］）应不低于50％，并制定分阶段实施内部评级法规划，以保证3年内资产覆盖率达到80％。

Article 20 The term transfer of assets refers to the dealings of the commercial bank's own movables and immovables, the dealings of credit assets and the acceptance and settlement of the offsetting-debt assets.

第二十条资产转移是指商业银行的自用动产与不动产的买卖、信贷资产的买卖以及抵债资产的接收和处置等。

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。

Total assets of 11,000 million yuan, of which: fixed assets of 8000 million yuan, current assets 3,000 million.

总资产达11000余万元，其中：固定资产8000余万元、流动资产3000余万元。

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。

These rules reflect some inherent feature of self and nonself, and they are the basic detection criterion of GECISM.

这些规则反映了"自我"和"非我"的内在特征，是GECISM进行"非我"检测的判据。

Until today, the media from China and the outside world still uses the term "Post 89". Regardless to whether it is for commercial gimmick or convenience, everybody still remember "Post 89", a term which carries a strong Cantonese accent.

时至今日，国内外艺术媒体还是在沿用&后八九&这个称谓，不管当初是为了商业噱头还是容易上口好记，反正大家现在是记住了&后八九&这个广东口音很重的词。