固定资产

The balance of the proceeds from the alienation or disposal of a fixed asset by an enterprise, after deduction of the net undepreciated value, or the residual value of the asset and the handling fees, shall be entered into the profit and loss ccount for the current year.

第四十四条企业转让或者变价处理固定资产的收入，减除未折旧的净额或者残值及处理费用后的差额，列为当年度的损益。

It also discusses the application of CGU. It is evident there are some differences between the regulation and the accounting practice of public corporations. The difference is resulted from the lack of maneuverability for the specific principle. At the same time, the intention of profit manipulating of management and unperfected market also contribute to the difference expanding.

从《企业会计制度》颁布实施以来，上市公司在减值会计中进行了大量的实践和处理，本文分别对八项资产减值计提的依据、制度规定和技术要求进行了分析，结合理论要求与上市公司实务操作中的一些做法，并参考国外上市公司的减值会计处理，着重分析了：应收款项坏账准备计提比例的公允性和上市公司利用它调节利润的行为、固定资产减值准备中可收回金额的确定、使用价值的计量以及现金产生单元的应用、在建工程减值损失的计量。

Unshackled from the cost of real property—and real people—Internet banks would, it was claimed, blow stuck-in-the-mud incumbents out of the water.

由于不受到实在固定资产或者人力资源的制约，网络银行将会，用它自己的话说，守的云看见日月。

There is positive correlation between the industrial product, the input of fixed assets of various industies and the quantities of graduates, while unsignificant correlation between output, input and the employment rate of graduates and universities.

3不同产业的产出和固定资产投入与不同院校的毕业生数量存在一定程度的正相关；而不同产业的产出和投入与大学生就业率、院校就业率之间不存在显著的相关关系。

Now, Vanward owns 3 exclusively invested enterprises, 3 controlling enterprises and 2 sharing enterprises, with the permanent assets of 1500000000RMB and 5000 employee.

目前，集团公司拥有全资企业3家，控股企业3家，参股企业2家，员工近5000人，固定资产达15亿元。

Why has American FAI rate been maintaining from 17% to 19% for long time?

为什么美国的固定资产投资率会长期维持在18%左右的水平？

FAI is very important factor which supports economic growth.

固定资产投资是维持经济增长的重要因素之一。

Why is FAI rate of South Korea going down?

为什么韩国的固定资产投资率会有下降的趋势？

Between 2003 and 2007, the proportion of FAI funded by bank loans fell from 21% to only 15% this year.

相反，自筹资金占固定资产投资总额的比重从2003年的54%上升到现在的61%。

This is because bank lending has become increasingly less important source of FAI over the past years.

这是因为近几年来，对固定资产投资来说，银行信贷已变成越来越不重要的资金来源。

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％。