固定资产

Rural fixed assets investment is the basis of the rural economy development while promoting rural economic growth, which is the one of "troika".

农村固定资产投资作为全社会固定资产投资的组成部分，是农村经济发展的基础，是拉动农村经济增长的"三驾马车"之一。

Some opinions believe that the Accelerated Depreciation Method alone has involved the influence of the obsolescence from the technology advancement; other opinions think that the estimation of the depreciation includes the factors of the underutilization and the obsolescence.

同时，在实务界，对于固定资产折旧和减值的计提，企业会计准则相关规范与我国企业在具体会计的实务操作上相距甚远，人们对固定资产累计折旧和减值准备的辩证关系认识还不够。

Price indices of investment in fixed assets are calculated as the weighted arithmetic mean of the price indices of the three components of investment in fixed assets.

编制固定资产投资价格指数应首先分别编制上述三部分投资的价格指数，然后采用加权算术平均法求出固定资产投资价格总指数。

So-called medium-sized and small enterprises, is according to enterprise fixed assets , the annual turnover, hands in income tax and partitional enterprise employee scale one kind of enterprise shape aspiration , is to point to those fixed assets like present less than ten thousand yuan of l00O, the annual turnover teaches hundred not worth 500 people enterprise till ten million yuan of number , the enterprise employee.

所谓中小企业，是根据企业固定资产，年营业额、上交所得税和企业员工规模划分的一种企业形志，当前一般是指那些固定资产少于l00O万元，年营业额教百至数千万元，企业员工不足500人企业。

This is because bank lending has become increasingly less important source of FAI over the past years.

这是因为近几年来，对固定资产投资来说，银行信贷已变成越来越不重要的资金来源。2003到2007年间，由银行信贷提供资金的固定资产投资的比例从21%，下降到今年的仅为15%。

This system realizes the fixed assets of the commercial bank management standardization, collectivizes with modernization. And advance the manage the fixed assets quality and efficiency.

本系统实现了商业银行的固定资产管理规范化、集体化和现代化，提高了固定资产管理工作的质量和效率。

Article 8The cost of a purchased fixed asset consists of the purchase price, the relevant taxes, freights, loading and unloading fees, professional service fees and other expenses that bring the fixed asset to the expected conditions for use and that may be relegated to the fixed asset.

第八条外购固定资产的成本，包括购买价款、相关税费、使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费、装卸费、安装费和专业人员服务费等。

The limits on the ownership of the fixed assets, the amount of the fixed assets, and the book value of fixed assets used for guaranties; and

对固定资产所有权的限制及其金额和用于担保的固定资产账面价值。

The advantage of Straight-line method is simple and clear,liable to be master,but its defect is don't consider use intensity and level of assets;Under the Sum of the years digits method,the accountant applies a depreciable fraction to the net value of an asset to obtain the depreciation charge for that year.

直线折旧法的优点是简单明了、易于掌握，缺点是没有考虑固定资产的利用程度和使用强度；年数总和法是以递减分数作为折旧率，分别乘以固定资产净值的折旧方法。

But the institution generally is not engaged in kindproduct production, its fixed asset mainly is purchases by financialallocation, the use goal is for provide the public product, is not forseek to make a profit, thus it uses the receipts and disbursements torealize the system, the fixed asset calculation relative is alsosimpler, does not raise in the use process amortizes.

但事业单位一般不从事实物产品生产，其固定资产主要是由财政拨款购置，使用的目的是为了提供公共产品，不是为了营利，因而其采用收付实现制，固定资产核算相对也较简单，在使用过程中不提折旧。

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。