查询词典 invisible assets

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。

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。

Where Enterprises calculate taxable income, the following expenses incurred by Enterprises as long-term fees to be amortized and that are amortized in accordance with provisions may be deducted(1) reconstruction expenses for fixed assets that have been depreciated in full;(2) reconstruction expenses for fixed assets leased from other parties;(3) heavy repair expenses of fixed assets; and(4) other expenses that shall be treated as long-term amortization fees.

在计算应纳税所得额时，企业发生的下列支出作为长期待摊费用，按照规定摊销的，准予扣除：(1)已足额提取折旧的固定资产的改建支出；(2)租入固定资产的改建支出；(3)固定资产的大修理支出；(4)其他应当作为长期待摊费用的支出。

On the basis of this, this paper tries to seek the common law of each periodic depreciation amount of all dynamic depreciation models and constructs the common model of dynamic depreciation of all assets in order to provide the common models for enterprises to input the relative initial condition to directly use fixed assets dynamic depreciation according to their real situation to calculate the dynamic depreciation amount of each period of fixed assets.

在此基础上，本文试图去寻找各种动态折旧模型中各期折旧额的共同规律，进而建立起固定资产动态折旧的通用模型，以供企业根据自己的实际情况代入相应初始条件直接套用固定资产动态折旧的通用模型，方便地计算固定资产各期的动态折旧金额。

Listen,point and check your answers.

听，指出并且检查你的答案。

Warming needle is one of effective treatment methods for knee arthralgia aggravated by cold,and it is simple,safety,so it should be developed in clinical acupuncture and moxibustion extensively.

但以本院科针灸门诊在2005年1月—2006年6月期间共收治膝痛患者100余例，经过临床的诊断后，其中施以温针治疗的48例，疗效显著，报道如下。1临床资料本组病例48