查询词典 current assets

Our country current industrial economic benefits comprehensive evaluation index system by total assets contribution rate, such seven indexes as capital value preserving and appreciation rate , asset-liability ratio , turnover rate of the current assets , expenses profit rate of the cost , sales rate of the products , overall labour productivity ,etc.

对我国工业经济效益的考核，迄今为止采用的仍是1998年进行试算，1999年按月对外发布的工业经济效益考核指标体系，经过6年多的运行，已经趋于成熟，一些问题却也随之暴露出来。同时，随着工业经济形态向知识经济形态的转变，可持续发展问题日益被人民所重视，客观上对工业经济效益的考核提出了新的要求，故对我国现行工业经济效益考核的指标体系做如下探讨。

To reclassify non current assets as current assets .

非流动资产重新分类为流动资产。

Purchases of noncurrent assets, such as plant and equipment, reduce the current assets or increase current liabilities, in either case, working capital is reduced.

购买非流动资产如厂房设备减少了流动资产，或增加了流动负债。不论哪种情况，都减少了营运资本。

The balance of the proceeds from the alienation or disposal of fixed assets at the current price, after the net unamortized value or the residual value of the assets is deducted, shall be entered into the profit and loss account for the current year.

转让或变价处理固定资产的收入，减除未折旧的净额或残值后的差额，列为当年度的损益。

In the elaboration biology property elementary theorys foundation, This paper had pointed out the problems of agricultural enterprise biology assets accounting in our country and proposed the establishment of a workable agricultural enterprises of assets accounting measures, so that the accounting treatment of assets can adapt to the modern enterprise development and Chinas agriculture accounting can be further coordinated with the international accounting convention.

本文在阐述生物资产基本理论的基础上，指出了我国农业企业生物资产会计核算中存在的问题，提出建立具有可操作性的农业企业生物资产会计核算对策，使生物资产的会计核算能适应现代企业发展的需要，使我国农业会计进一步与国际会计惯例相协调。

The New Law regulates that leasing expenses incurred for fixed assets under operating leases can be deducted evenly over the leasing period; where leasing expenses incur for fixed assets under finance leases, depreciation expenses shall be accrued on the portion of such lease which constitutes the value of fixed assets in accordance with relevant provisions, and shall be depreciated and deducted in installment.

新法规定，以经营租赁方式租入固定资产发生的租赁费，按照租赁期限均匀扣除；以融资租赁方式租入固定资产发生的租赁费，按照规定构成融资租入固定资产价值的部分应当提取折旧费用，分期扣除。

The Implementation Regulations specifically provide that fixed assets qualified for accelerated depreciation allowance include:(1) fixed assets fast becoming obsolete; and (2) fixed assets in a state of vibration and being exposed to high degree of erosion.

实施条例据此明确，可以享受这一优惠的固定资产包括：由於技术进步，产品更新换代较快的固定资产；常年处於强震动、高腐蚀状态的固定资产。

The CBRC allows commercial banks to implement the internal rating method by stages, however, when a commercial bank obtains the approval for using the internal rating method, its asset coverage ratio calculated according to the internal rating method (risk-weighted assets calculated according to the internal rating method)/(risk-weighted assets calculated according to the internal rating method + risk-weighted assets of other credit risk exposures calculated according to the revised capital supervisory provisions) shall not be lower than 50%, and it shall formulate the plan for the implementation of internal rating method by stages, so as to ensure that the asset coverage ratio reach 80% in three years.

银监会允许商业银行分阶段实施内部评级法，但在获得许可使用内部评级法时，采用内部评级法的资产覆盖率（按内部评级法计算的风险加权资产/［按内部评级法计算的风险加权资产＋按修订后资本监管规定计算的其他信用风险暴露的风险加权资产］）应不低于50％，并制定分阶段实施内部评级法规划，以保证3年内资产覆盖率达到80％。

Article 20 The term transfer of assets refers to the dealings of the commercial bank's own movables and immovables, the dealings of credit assets and the acceptance and settlement of the offsetting-debt assets.

第二十条资产转移是指商业银行的自用动产与不动产的买卖、信贷资产的买卖以及抵债资产的接收和处置等。

The third chapter is to analyze the working system of the asset management corporations, and put forward the measures to solve several critical problems: buyout of bad assets, valuation of bad assets, settlement of bad assets, etc.

在现有的资产管理公司基本框架上，提内容提要出解决几个关键性问题的可行方法：不良资产收购、不良资产评估、不良资产处置以及金融资产管理公司功能的推广。第四章提出完善金融资产管理公司内外部环境的建议。

These are places without aristocratic baggage; egalitarian places open to talent, self-improving, engaged in learning and innovation through networks that were at once competitive and cooperative.

这些地方没有贵族遗风作祟，而且对于那些有天分的人是开放的平等之地，这些人善于通过那些曾经很具有竞争力与合作精神的关系网进行自我提高以及学习创新。

Christine: You don't want to see me?

你不想见我？