查询词典 circulating assets

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。

Securitylization of financial assets is "the process take corporate inventory assets or fore seeable futuristic income to make up and transform, and become the financial products could, be sold and circulated."

通过对国内外学者关于金融资产证券化的概念的不同论述分析，笔者认为美国证券交易委员会做出的定义更易被接受，即金融资产证券化是"将企业不流通的存量资产或可预见的未来收入构造和转变成为资本市场上可销售和流通的金融产品过程。"

After setting up a family trust, a common method of gifting is to loan monies to the family trust to enable the trust to buy assets of the settlor of the trust for assets already situated in New Zealand.

在设立家庭信托后，赠与的一般做法是借款给家庭信托，使家庭信托有能力购买财产授予人已在纽西兰境内的财产。

Shareholders' equity normally excludes intangible assets such as goodwill and is calculated by deducting total liabilities and in tangibles from total assets.

股东的股权通常不包括无形资产，计算股东权益时要在总资产中减去总负债和无形资产部分。

This superb article details not only the general way in which the state used it's assets on the far right to smear and discredit the UK Independence Party, leading its founder, LSE academic Alan Sked, to withdraw, disillusioned, from politics, but also gives us a sidelight on how state assets work in the form of an analysis of a one Dr Aidan Rankin.

这条高超的细节不仅是一般的方式，其中国家用它的资产，就极右派抹黑和诋毁英国独立党，导致其创办人，伦敦经济学者艾伦sked ，撤回，幻灭，从政治，但也给我们提出了侧记就如何对国有资产的工作，在形式的分析，一个博士艾丹伦肯。

Dalian encourages foreign investors to participate in restructuring and disposal of non-performing assets in the old industrial bases in Northeast and allows them to set up foreign-invested enterprises as joint ventures or single proprietorship, acquire and reform non-performing assets of financial institutions under the law.

二十一、鼓励外资参与东北地区老工业基地不良资产的重组与处置。允许以合资或独资的方式设立外商投资企业，依法购买金融机构的不良资产，并对其进行重组。

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。

Three million yuan in fixed assets, current assets of 2,000,000 yuan, plant area of 15,000 square meters, staff 90 people, is a sodium silicate in North China's largest production and sales base.

固定资产300万元，流动资产200万元，厂区面积15000平方米，职工90人，是华北地区最大的硅酸钠生产销售基地。

The current production sites over 80,000 square meters, production plant more than 12,000 square meters. The end of 2004 with assets of more than 3,400 million, of which more than 20 million yuan in fixed assets.

现有生产用地80000多平方米，生产厂房12000多平方米。2004年末拥有资产3400多万元，其中固定资产2000多万元。

Prior to that, the development of Kim on April 8, 2008 Disclosure of Interests have been changes in the report that Shenzhen to Los race is not over 120,000,000 yuan in cash to buy part of the book value of assets of listed companies; listed companies in order to Its remaining assets and liabilities of all of the same race Shenzhen Luo held by the 51% stake in Wuhan Los race for replacement, replacement of the formation of a listed company from trading post to match Shenzhen Luo additional targeted pay.

在此之前，在金在2008年4月8日披露权益的发展已经改变在报告中，深圳到洛杉矶比赛是在不超过1.2亿人民币的现金购买资产的帐面价值的一部分上市公司以上市公司为它的剩余资产和同一种族深圳罗所有负债进行的武汉洛杉矶更换，对上市公司的交易后形成的比赛替代51％的股份，以配合深圳罗额外针对工资。

Aquatic or marsh-growing fern allies; known to have existed since the Cenozoic; sometimes included in Lycopodiales.

生活于水中或湿地的蕨类；从新生代生存至今；有时归于石松目之中。

The engine was uprated from a 90hp Franklin to a 125hp Lycoming.

改良过的引擎是从90hp到125hp莱康明富兰克林。