固定资产

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。

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 asset.

对于固定资产的折旧计算，应当估价残值，从固定资产原价中减除。

Depreciation on fixed assets of enterprises with Taiwan investment may be accelerated and the scrap value may not be maintained after the approval of the tax authority.

台胞投资企业对固定资产计提折旧，经税务机关批准，可对固定资产实行加速折旧，也可不留残值。

Sources of Funds for Investment in Fixed Assets are categorized as funds from the State budget, domestic loans, foreign investment, self-raised funds, and others, depending on the sources of investment.

固定资产投资的资金来源根据固定资产投资的资金来源不同，分为国家预算内资金、国内贷款、利用外资、自筹资金和其他资金。

In terms of investment subject, investment from enterprises has become an important power in the speedy growth of fixed-asset investment. In 2003, among the fund of fixed-asset investment, the proportion of domestic loan and self-raised funds accounts for 15.1% and 45.8% respectively, a jump of 29.7% and 10.2% respectively; the proportion of state budgetary funds and bond is only 6.1% and 0.4% respectively, an increase of 2.4% and a decrease of 64.9% respectively.

从投资主体来看，企业自主投资已成为主导固定资产投资高速增长的重要力量。2003年，在全省固定资产投资资金来源中，国内贷款和自筹资金所占比重为20.3%和45.0%，增长幅度达82.0%和45.0%，国家预算内资金和债券资金所占比重仅6.5%和0.5%，速度分别增长9.1%和下降70.1%。

Self-raised funds refer to extra-budgetary funds for investment in fixed assets received during the reference period by investing units from central government ministries, local governments, enterprises and institutions, including their self-raised funds.

4自筹资金：指固定资产投资单位报告期收到的，由各地区、各部门及企、事业单位筹集用于固定资产投资的预算外资金，包括中央各部门、各级地方和企、事业单位的自筹资金。

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。

Canton transfer of industry to develop industrial park "industrial transfer of industrial park land for scientific and rational approach", in the procedures for land area, the principle of land, construction progress has made strict rules, at the same time to raise the admission standards of corporate investment in fixed assets intensity, fixed-asset investment enterprises to join in intensity from 60 yuan / mu adjusted to 100 yuan / mu or more.

广州产业转移工业园制定"产业转移工业园科学合理用地办法"，在供地程序、用地面积、用地原则、建设进度等方面作出了严格的规定，同时调升了入园企业固定资产投资强度标准，入园企业固定资产投资强度从60万元/亩调升至100万元/亩以上。

IV. The term "fixed assets" as mentioned in these Measures refers to the fixed assets as described in Article 19 of the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value Added Tax.

四、本办法所称固定资产是指《中华人民共和国增值税暂行条例实施细则》第十九条所规定的固定资产。

Third, the real estate investment of fixed assets investment accounts for only about 20% over the past few years the average growth rate of real estate investment in fixed assets below the average growth rate of total investment.

第三，房地产投资的固定资产投资只占20 ％左右，过去几年的平均增长率的房地产固定资产投资的平均增长速度的总投资。

At the rear was an innovative combination transaxle with the gearbox, clutch, differential, and inboard-mounted drum brakes.

在后面是与变速箱，离合器，差的创新结合变速，和内侧安装鼓式制动器。

For more people can apprecaite and have the master work, there is reproduction painting appears in the market, the large various selection of paint,the high saturation of color plus the plentiful sfumato, to make the reproduction perfect copy and detail as original painting, so as to meet the requirment of amateurs who love art paintings,they do not need to pay high price to get classical paintings.

颜料色域广，色彩饱和度高，色彩层次丰富，图像色彩还原真实，能完美的复制原作，满足艺术爱好者欣赏，艺术爱好者们不用支付昂贵的价格就能拥有经典油画。