固定资产

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。

The new point of view that determining the depreciable life with the economic life of the vixed assets is stated in this paper.

本文提出了以固定资产的经济寿命作为折旧年限的观点，并给出了经济寿命的计算方法和确定固定资产折旧年限的实例。

The effective use of fixed assets during the period of the fixed costs of the system sensible allocation process.

在固定资产的有效使用期内对固定资产成本进行系统事理分配的过程。

The fixed assets investments of firms, one of the most important managerial activities, is widely studied by Hesperian scholars, however, systematical empirical investigation on FAI of China listed firms is quite lack. The present dissertation tries to make a progress in this area. The start point of the paper is the control types of large shareholders of listed firms.

企业的固定资产投资活动是企业最重要的活动之一，西方国家的学者们进行了广泛的研究，然而对我国上市公司的固定资产投资行为进行系统分析的实证研究极为缺乏，本文试图来加强这一领域的研究。

This paper introduces the accounting principle of prudence in our accounting of the use of concrete, mainly from inventory accounting, Investment in fixed assets accounting and accounting aspects discussed, and a simple analysis of the inventory valuation method, lowering of cost and market price, depreciation and devaluation of fixed assets.

本文首先介绍了会计谨慎性原则在我国会计核算中的具体运用的情况，主要从存货核算、投资核算和固定资产核算等方面来论述，并简单分析了存货计价方法，成本与市价孰低法，折旧方法和固定资产减值准备。

The request draws up fixed assets to turn to go in to tidy up, pay to tidy up expenses, material to store in warehouse and receive to change price income and knot to turn accountancy's journalize that the fixed assets tidies up clean profit and loss.

要求编制固定资产转入清理、支付清理费用、材料入库并收到变价收入以及结转固定资产清理净损益的会计分录。请大家帮我分析一下这道题目，我看了有一点不明白。。。大家互相学习啊。。。

To illustrate the significance of infrastructure development on national economic development, this paper calculates the marginal contribution rate both of the whole fixed assets investment and infrastructure investment to GDP by using the econometric model.

为了证明基础设施的发展对国民经济发展的重要性，利用计量经济学模型，计算了全社会固定资产投资和基础设施投资对GDP的边际贡献率，得出基础设施投资较全社会固定资产投资对GDP具有高边际贡献率，要发展国民经济，基础设施投资必须先行的结论。

During this process, the spherical polar coordinate transformation and the circle polar coordinate transformation are used to carry on the pretreatment for the historical data about investment ratio and investment accumulation rate of the three industrial sections, and the consequent data also be simulated by statistical software-SPSS12.0; Finally, sensitivity analysis according to investment ratio and the fixed assets investment accumulation rate of the three industrial sections are made and a better resource distribution plan for the three industrial sections also be given.

在预测的过程中，利用球面极坐标变换和圆极坐标变换分别对三次产业投资比例和积累率的历史数据进行预处理后，再利用统计软件SPSS 12.0进行拟合；最后，利用固定资产投资的积累率和三次产业的固定资产投资比例进行灵敏度分析，提出了一个较好的三次产业经济的资源分配方案。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

The accounting standard is the basis to regularize accounting activities.

摘要《企业会计准则－固定资产》是企业固定资产会计的基本规范。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。