固定资产

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

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。

For invests below RMB 1 0,000,000 Yuan key enterprise,according to the county party committee,the county government accredits the optimization economic environment special representative,and according to is manages the principle implementation to send out manager to license the service system;The investment surpasses RMB 1 0,000,000Yuan,setup the public security to be in charge of quarters the room,provide the track coordination service for the enterprise.

对固定资产投资额在1000万元以下的重点企业，由县委、县政府派驻优化环境特派员，并按属地原则实行公安派出所长挂牌服务制；固定资产投资额超过1000万元的，可以设立公安值勤室，为企业提供跟踪协调服务。

Where Enterprises calculate taxable income, the following expenses incurred by Enterprises as long-term fees to be amortized and that are amortized in accordance with provisions may be deducted(1) reconstruction expenses for fixed assets that have been depreciated in full;(2) reconstruction expenses for fixed assets leased from other parties;(3) heavy repair expenses of fixed assets; and(4) other expenses that shall be treated as long-term amortization fees.

在计算应纳税所得额时，企业发生的下列支出作为长期待摊费用，按照规定摊销的，准予扣除：(1)已足额提取折旧的固定资产的改建支出；(2)租入固定资产的改建支出；(3)固定资产的大修理支出；(4)其他应当作为长期待摊费用的支出。

Assets: cash, tradable financial assets, note receivable, accounts receivable （provision for bad/doubtful debts）, prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets （accumulated depreciation, impairment of fixed assets）, disposal of fixed assets, construction-in-process, intangible assets （accumulated amortization, impairment）, investment real estate, development expenditure, goodwill, deferred income tax assets, etc.

资产：货币资金，交易性金融资产，应收票据，应收账款，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产（累计折旧，固定资产减值），固定资产清理，在建工程，无形资产，投资性房地产，开发支出，商誉，递延所得税资产，等

On the basis of this, this paper tries to seek the common law of each periodic depreciation amount of all dynamic depreciation models and constructs the common model of dynamic depreciation of all assets in order to provide the common models for enterprises to input the relative initial condition to directly use fixed assets dynamic depreciation according to their real situation to calculate the dynamic depreciation amount of each period of fixed assets.

在此基础上，本文试图去寻找各种动态折旧模型中各期折旧额的共同规律，进而建立起固定资产动态折旧的通用模型，以供企业根据自己的实际情况代入相应初始条件直接套用固定资产动态折旧的通用模型，方便地计算固定资产各期的动态折旧金额。

The results show that there is a stable long-term equilibrium between financial development and economic growth, fixed-asset investment, foreign trade in Jiangsu Province.

结论表明：江苏省金融发展与经济增长、固定资产投资、对外贸易有着长期稳定的均衡关系，金融发展较对外贸易与固定资产投资对经济增长具有更强的促进作用，江苏省金融发展是经济增长和固定资产投资的原因，而非对外贸易的原因。

The introducing arrangement for this chapter is: Firstly, analyzing the amount of fixed asset investment at the whole society and rural areas(including the collections and the personals);analyzing the amount of fixed asset investment at the eastern, middle and the western provinces by second; after that, doing the up-date of farmer's investment and the rustically personal fixed asset investment at the eastern, middle and the western provinces; fourthly, making the analyses on the Agriculture, forestry, animal husbandry and fishing, labor forces, amounts of chemical fertilizer-spraying and the actuality of watering irrigation; fifthly, analyses on the actuality of agriculturally basic construction investment in this chapter; sixthly, nationally financial investment; taking the up-date of nationally financial investment , especially the ones being used to support the farmers with the following;and finally, the up-date of other investment owner being analyzed.

首先，分析了全社会、农村固定资产投资额。其次，分析了东中西部省区农村集体固定资产投资。第三，分析了农户投资的现状及东中西部农村个人固定资产投资。第四，对农林牧渔、劳动力、化肥施用量和水利灌溉现状进行了分析。第五，对农业基本建设投资的现状进行了分析。第六，对国家财政投资，尤其是财政支农投资现状进行了分析。第七，对其它投资主体的现状进行了分析。

Apartment sanitation and the use of basic configuration 两室一厅 TV seat, sofa table, Hisense TV, dining table, Galanz microwave ovens, range hood Hua Di, Haier refrigerators, Haier washing machines, Haier water heater, gas stove, two beds, two desks, drinking fountains, electric rice cooker, the United States and the fan 2 3 bed, 2 desks, sofa table, drinking fountains, tables, space refrigerator, range hood, gas stove, microwave, TV tables, combination furniture Apartment with the current system of differences Cost to pay: Water, electricity, gas and other costs from the staff since Be paid, the company conducted in accordance with the staff-level meeting Paste, the standard is: 100-level managerial / month / People; manager level and above 200 yuan / month / person 10-20 per month from the date of the General Inter-borrower to get water and electricity residential property Office documentation for reimbursement after 2009.8.1 costs generated by the former General Claims made after the documents, generated after In accordance with the provisions of the cost of the system of subsidies Apartment occupancy conditions: Yishui work in the family other than in Yishui County And higher-level managerial staff in charge of five people living in public Yu Non-managerial staff quarters to move to the company, Re-accommodation apartments on the current staff Adjustment Asset Management:- Human Resources is responsible for the apartment in the company's assets Management - At home in the music's embodied in the management of fixed assets Assets, must follow the family's possession of fixed assets Justification process, are subject to change or end-of-life through Changes in fixed assets and the company scrapped milling process procedures胡经理 Living room in 306 4 Kellogg assets All: TV 1, 2 air-conditioning, water heaters 1 to determine the disposition of assets 4

环卫公寓基本配置及使用情况两室一厅电视机座、沙发茶几、海信电视机、餐桌、格兰仕微波炉、华蒂抽油烟机、海尔冰箱、海尔洗衣机、海尔热水器、煤气灶、床2张、办公桌2张、饮水机、电饭煲、美的风扇2台床3张、办公桌2张、沙发茶几、饮水机、餐桌、航天冰箱、抽油烟机、煤气灶、微波炉、电视桌、组合家具目前公寓与制度存在的差异费用缴纳：水、电、煤气等其他费用由员工自行缴纳，公司按照员工级别进行补贴，标准为：经理级100元/月/人；经理级以上200元/月/人由总务每月10-20日期间借款，到小区物业处拿水电单据后报销 2009.8.1前产生的费用由总务取得单据后报销，以后产生的费用根据制度规定进行补贴公寓入住条件：在沂水工作，家庭在沂水县以外的经理级及以上员工有5名主管住在公寓非经理级员工搬到公司宿舍，再对目前住宿公寓的人员进行调整资产管理：-人力资源部负责公寓中公司资产的管理-在家乐氏固定资产管理中体现的资产，必须遵循家乐氏固定资产管理流程，如有变动或报废必须通过固定资产变动和报废流程手续制粉公司胡经理居住的306房中有 4项资产为家乐氏所有：电视机1台、空调2部、热水器 1台确定4项资产的处理

With the development of our nation's higher education, the scale of the fixed assets of colleges and universities is expanding rapidly and its structure is also becoming complicated. It is very important to maintain good management, make full use of fixed assets and keep improving the utilizing efficiency in order to prevent the drain and waste of the assets and ensure the well-running of teaching, researching and all the other works.

随着我国高等教育事业的发展，高校固定资产大幅度增加，构成也日趋复杂，如何管好、用好高校固定资产，不断提高其使用效益，防止固定资产浪费和流失，保证教学、科研以及各项工作的顺利进行，都有着十分重要的意义。

I'm strongly against the death penalty — it's an eye for an eye.

我不赞成死刑——这是以牙还牙的报复行为。

And to get you the support you need, we're enlisting all elements of our national power: our diplomacy and development, our economic might and our moral suasion, so that you and the rest of our military do not bear the burden of our security alone.

并给你们所须的支援，我们正徵召国家所有各种的力量：我们的外交及发展，我们的经济力量与道德劝说，所以你们与其他军人不须要孤独地负起国家安全的责任。