固定资产

Fixed assets shall be assessed according to their original value.

第三十一条固定资产的计价，应当以原价为准。

An item of cost usually charged to profit and loss but, because related to a period of construction, added to a capital asset account.

一种费用帐目，一般计入利润和损失，但由于与一定时期的建设有关，因而纳入固定资产帐户。

Based on the theory of the control benefit driving capital allocation and the control arrangement under the special equity structure in Chinese listed company, this paper empirically studies the capital allocation resulting in control benefit firstly from fixed asset investment and equity merge.

基于控制权收益驱动公司资本配置行为的理论阐释，结合我国上市公司特有的股权结构及其导致的控制权分配格局，从固定资产投资和股权投资两个方面，对形成我国上市公司控制权收益的资本配置行为进行了实证研究。

Depreciate or Amortize - An accounting procedure that gradually reduces the book value of an asset through periodic charges to income.

折旧或摊销–一种逐渐减少某固定资产的帐面价值并定期在收入中抵扣的会计程序。

In real estate investment accounted for more than 50% of the fixed asset investment ratio amounted to Shanghai, Beijing, Guangzhou and Shenzhen, The leading role of real estate to the local economy more apparent.

在房地产投资占固定资产投资比例达50%以上的上海、北京、广州、深圳等地，房地产对当地经济的带动作用更为明显。

Said that over the past five years, Hainan province accounting for real estate investment in total fixed asset investment ratio of 20 percent below average, this is normal.

林克昌说，在过去的五年里，海南省会计，房地产投资在固定资产投资总额百分之二十的比例低于平均水平，这是正常的。

According to statistics, from 2000 to 2007, investment of Hangzhou, the average contribution to the economic growth rate in more than 40% of government investment in total fixed asset investment in boosting the ratio of 1:3.8 Tatsu.

据统计，2000年至2007年，投资对杭州市经济增长的平均贡献率在40%以上，政府投资对全社会固定资产投资的拉动比率达1：3.8。

Real estate development (including economic application of the Housing Project) fixed asset investment projects capital ratio from 20% to 35% will mean that real estate developers bank debt rate can not exceed 65%.

房地产开发固定资产投资项目资本金比例由20％提高到35％就意味着房地产开发商的银行负债率不能超过65％。

We can calculate, Xiao Cao an asset liability ratio of 41%, while house sales as just, so the ratio of fixed assets and financial assets of 5:2, these two indicators, the basic problem.

我们可以计算得到，小曹一家的资产负债比例为41%，同时由于刚刚售房，所以固定资产和金融资产的比例为5：2，从这两个指标来看，基本问题不大。

In the second chapter: we definitude the concepts of depreciation of fixed asset, describe the stock adjustment process.

第二章主要从理论上阐述了固定资产投资的回复现象。

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。