固定资产

Article 33 In respect of the computation of depreciation of fixed assets, the salvage value shall first be estimated and deducted from the original cost of the assets.

第三十三条固定资产在计算折旧前，应当估计残值，从固定资产原价中减除。

In respect of the computation of depreciation of fixed assets, the salvage value shall first be estimated and deducted from the original cost of the asset.

对于固定资产的折旧计算，应当估价残值，从固定资产原价中减除。

Depreciation on fixed assets of enterprises with Taiwan investment may be accelerated and the scrap value may not be maintained after the approval of the tax authority.

台胞投资企业对固定资产计提折旧，经税务机关批准，可对固定资产实行加速折旧，也可不留残值。

Sources of Funds for Investment in Fixed Assets are categorized as funds from the State budget, domestic loans, foreign investment, self-raised funds, and others, depending on the sources of investment.

固定资产投资的资金来源根据固定资产投资的资金来源不同，分为国家预算内资金、国内贷款、利用外资、自筹资金和其他资金。

In terms of investment subject, investment from enterprises has become an important power in the speedy growth of fixed-asset investment. In 2003, among the fund of fixed-asset investment, the proportion of domestic loan and self-raised funds accounts for 15.1% and 45.8% respectively, a jump of 29.7% and 10.2% respectively; the proportion of state budgetary funds and bond is only 6.1% and 0.4% respectively, an increase of 2.4% and a decrease of 64.9% respectively.

从投资主体来看，企业自主投资已成为主导固定资产投资高速增长的重要力量。2003年，在全省固定资产投资资金来源中，国内贷款和自筹资金所占比重为20.3%和45.0%，增长幅度达82.0%和45.0%，国家预算内资金和债券资金所占比重仅6.5%和0.5%，速度分别增长9.1%和下降70.1%。

Self-raised funds refer to extra-budgetary funds for investment in fixed assets received during the reference period by investing units from central government ministries, local governments, enterprises and institutions, including their self-raised funds.

4自筹资金：指固定资产投资单位报告期收到的，由各地区、各部门及企、事业单位筹集用于固定资产投资的预算外资金，包括中央各部门、各级地方和企、事业单位的自筹资金。

Therefore, this article intends to introduce through the first depreciation of fixed assets in the enterprise accounting and reporting role, combined with the current implementation of new accounting standards the premise of the analysis of existing accounting standards for business enterprises in a wide range of depreciation methods of accounting practices at the advantages and disadvantages of the application, sinking fund through the introduction of sources of law, the meaning and characteristics, as well as introduce the fair value of the time value of money and the role of the property, which raised at the fair value method under the sinking fund depreciation of fixed assets at the application of the necessity and feasibility, which analysis sinking fund method in different models under the conditions of the application came to the conclusion that sinking fund at fair value method under the category of highway bridges listed companies a positive impact on applications and recommendations.

所以，本文拟通过先介绍固定资产折旧在企业会计核算和报告中的作用，结合当前新会计准则实施的前提，分析现有企业会计准则中各种折旧方法在会计实务应用中的优缺点，通过介绍偿债基金法的来源、含义及特点，介绍公允价值以及货币时间价值的属性和作用，从而提出在公允价值下偿债基金法在固定资产折旧中应用的必要性和可行性，进而分析偿债基金法在不同模型条件下的应用，最后得出偿债基金法在公允价值下对公路桥梁类上市公司应用的积极影响和建议。

Canton transfer of industry to develop industrial park "industrial transfer of industrial park land for scientific and rational approach", in the procedures for land area, the principle of land, construction progress has made strict rules, at the same time to raise the admission standards of corporate investment in fixed assets intensity, fixed-asset investment enterprises to join in intensity from 60 yuan / mu adjusted to 100 yuan / mu or more.

广州产业转移工业园制定"产业转移工业园科学合理用地办法"，在供地程序、用地面积、用地原则、建设进度等方面作出了严格的规定，同时调升了入园企业固定资产投资强度标准，入园企业固定资产投资强度从60万元/亩调升至100万元/亩以上。

IV. The term "fixed assets" as mentioned in these Measures refers to the fixed assets as described in Article 19 of the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value Added Tax.

四、本办法所称固定资产是指《中华人民共和国增值税暂行条例实施细则》第十九条所规定的固定资产。

Third, the real estate investment of fixed assets investment accounts for only about 20% over the past few years the average growth rate of real estate investment in fixed assets below the average growth rate of total investment.

第三，房地产投资的固定资产投资只占20 ％左右，过去几年的平均增长率的房地产固定资产投资的平均增长速度的总投资。

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。