查询词典 circulating assets

How can we distinguish between assets and expenses particularly in the case of expenditure related to non current assets?

我们怎么区分资产和费用，尤其是某些费用与非流动资产关于联时？

The company owns 10 million Yuan fixed assets and 15 million current assets.

固定资产1000万元，流动资金1500万元，占地面积17000平方米，建筑面积10000平方米。

Article 12 The assets and liabilities shall be presented as current and non-current assets and liabilities, respectively.

第十二条资产和负债应当分别流动资产和非流动资产、流动负债和非流动负债列示。

Current assets and current liabilities are reported separately from non-current assets and liabilities.

流动资产和流动负债是与非本期资产和债务分开报告的。

At present, the enterprise annuity investments are based mainly on the "pension fund management business on a trial basis", investment bank demand deposits, the central Bank notes, bonds buy-back short-term liquidity, and other products and the ratio of money market funds, funds of not less than 20% of net assets; investment bank time deposits, deposit agreements, bonds, Jinrong Zhai, corporate debt, and other fixed-income products and Debt conversion, the ratio of bond funds, the fund does not exceed 50% of net assets.

目前，企业年金投资的依据是"养老基金管理业务，主要是试行"，投资银行活期存款，央行票据，债券回购的短期流动资金，以及其他产品和货币市场基金的比例，不低于净资产的20％资金，投资银行定期存款，协议存款，债券，锦荣翟，公司债务，以及其他固定收益产品和债务转换，债券基金的比例，不超过基金资产净值的50％。

Indeed, any toxic asset purchase or guarantee programme must be an ineffective, inefficient and inequitable way to rescue inadequately capitalised financial institutions: ineffective, because the government must buy vast amounts of doubtful assets at excessive prices or provide over- generous guarantees, to render insolvent banks solvent; inefficient, because big capital injections or conversion of debt into equity are better ways to recapitalise banks; and inequitable, because big subsidies would go to failed institutions and private buyers of bad assets.

实际上，通过购买或担保问题资产来救助资金不足的金融机构，注定是一种不起作用、效率低下且不公平的手段：不起作用是由于政府必须以过高的价格购买大量可疑资产，或者提供过于慷慨的担保，才能使丧失偿付能力的银行重获偿付能力；效率低下是由于巨额注资或债转股才是对银行资本重组的更好方法；而不公平是由于巨额补贴将落入破产机构和不良资产的私人买家之手。

Article 23 The deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non-current assets and non-current liabilities in the balance sheet.

第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。

Article 23 The deferred income assets and deferred income tax liabilities shall be respectively presented in the non-current assets and non-current liabilities in the balance sheet.

第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。

This model deducts the influence of assets depreciation reserve on earnings in measuring total accrual. With the foundation of modified Jones model, the improved extended Jones model takes the influence of intangible assets on measurement of earnings management into account.

这一模型主要是在计量总应计利润时，扣除了资产减值准备对盈余的影响，并在修正Jones模型的基础上，考虑无形资产对计量盈余管理的影响。

The model deducts the influence of assets depreciation reserve to earnings in measuring total accural. Basedon modified Jones model, the improved extended Jones model influences intangible assets.

这一模型主要是在计量总应计利润时扣除了资产减值准备对盈余的影响，并在修正琼斯模型的基础上，考虑了无形资产对计量盈余管理的影响。

Yet, Edith says, there was always money in the bank.

但是Edith说，她的银行户口里面总是有钱。

We have created a series of files that resolve this problem--one for each day of the 40 days of purpose.

我们制作一系列的档案去解决这问题---一个为标竿40天中的每一天。