固定资产

Therefore, he has not in favor of fixed-asset investment, because once a problem not easily realizable.

因此，他不赞成固定资产投资，因为一旦出现问题不容易实现的。

This article will mainly be from the following part of: the first part: About the cost of the concept of change; Part II: Trade Unions about salaries of individual projects deal with change; Part III: Workshop about the deal with repairs Change in fixed assets; fourth Part I: Recognition and Measurement regarding intangible assets on the cost, the cost of the impact of change; Part V: Borrowing Costs about recognition and measurement of cost, the cost impact of change; Part VI: On the recognition and measurement of enterprise income tax on the income tax costs of the Change .

本文将主要从以下几部分进行阐述：第一部分：关于费用概念的变化；第二部分：关于职工薪酬个别项目的处理变化；第三部分：关于生产车间固定资产修理费的处理变化；第四部分：关于无形资产确认与计量对成本、费用的影响变化；第五部分：关于借款费用确认与计量对成本、费用的影响变化；第六部分：关于企业所得税确认与计量对所得税费用的影响变化。

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

Deficiency existed in the present calculation method of loan repayment period of fixed assets expenditure is analysied combining with a actual example. New idea and formula of calculating the peiod for each year is suggested. The result calculated in this formula can really show redeemability of the project.

结合实例分析了现行建设项目固定资产投资借款还期计算中存在的不足；提出了分别计算各年的借款偿还期的思路和计算公式，计算结果能较真实地反映项目的清偿能力。

In order to compare the agriculture input and output in 9 provinces of Pan-RRD, we mainly analyzed the comparative advantage of the labor force produce flexibility, the fixed assets investment produces flexibility, the scale remunerate and technique progress rate in each province.

对泛珠三角九省区农业投入产出的比较，主要分析了各省区劳动力投入产出弹性、固定资产投资产出弹性、规模报酬和技术进步速度等指标的比较优势。

Actively coached staff's work on testing and analysis of fixed assets additions, monthly rent roll, Common Area Maintenance expenses and constantly coordinated with foreign PwC teams on mark-to-market buildings valuation.

在测试的有效地教练的职员的对固定资产加法，月度租册，共同领域维护费用的工作和分析和经常协调与外国PwC在标记对市场大厦估价合作。

B For the assets over which the enterprise has drawn a reserve fund for value decrease, depreciation or bad debt, if the taxable income has been increased at the time of filing tax returns, the enterprise shall be permitted to make an adverse tax payment adjustment regarding the write-off reserve due to disposal of the relevant assets by value recovery or transfer, for the fixed assets and intangible assets among the above mentioned assets, the deductible depreciated or amortized amount may be determined on the basis of the book value before the reserve is drawn.

企业已提取减值、跌价或坏帐准备的资产，如果申报纳税时已调增应纳税所得，因价值恢复或转让处置有关资产而冲销的准备应允许企业做相反的纳税调整；上述资产中的固定资产、无形资产，可按提取准备前的帐面价值确定可扣除的折旧或摊销金额。

Word-of-mouth reputation enduring, strong technical force, detection means complete, scientific and standardized management, the company resident East Village, covering 22 acres, 3.8 million yuan in fixed assets.

口碑信誉经久不衰，技术力量雄厚，检测手段齐全，管理科学规范，公司驻地东台村，占地二十二亩，固定资产380万元。

It is our understanding that the tax authority in charge of transferor might request adjusting the transfer price for VAT purposes based on article 7 of the Tentative Regulations in the event that the in-charge tax bureau of the transferee is not the one that in charge of the transferor. Additionally, depreciation policies including net residual value, depreciation term, manner of depreciation, etc.

我们认为，在买卖双方分属不同税务机关管辖的情况下，固定资产转出方税务机关可能根据《增值税暂行条例》关于"纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额"之规定要求核定其销售额。

These factors are the total social fixed capital investment, total consumer goods retail selling, price index, total import and export, for...

固定资产投资、消费品零售总额、进出口总额是经济增长可持续发展的关键因素，必须重视价格指数的正面影响，关注资本的投入量和资本的使用效率，关注财政投资对宏观调控能力的影响，增加城镇中低收入居民的可支配收入和增加农民收入是启动消费市场带动经济全面回升的重要步骤。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。