资产

Capital asset depreciation costs also contributed to the larger accrual basis of one of the reasons for the deficit.

资本性资产的折旧费用也是导致较大的权责发生制赤字的原因之一。

Therefore, this paper investigates the effect of accruals for one-year-ahead earnings and whether the effect results from the growth in assets.

因此，本研究主要在探讨应计对次年度盈余之影响以及其影响是否归属於资产成长之因素。

The new ASBE issued in 2006 eliminated the items of deferred expenses and accrued expenses from the balance sheet.

2006年颁布的新会计准则取消了待摊费用和预提费用科目，资产负债表中取消了待摊费用和预提费用项目。

The new system is more clearly stipulates:"The company doing the accounting should be guided by the principle of prudence demands, not more than total assets or income, less accrued liabilities or expenses, but not provision for secret preparations."

而新制度则更加明确地规定："企业在进行会计核算时，应当遵循谨慎性原则的要求，不得多计资产或收益、少计负债或费用，但不得计提秘密准备"。

Net Working Capital - Equal to Current Assets (e.g. cash, inventory, accounts receivable) less Current Liabilities (e.g. accounts payable, accrued expenses).

净营运资本–等于流动资产（如现金、库存、应收帐款）减去流动负债。

Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability and shall recognize the part of the income tax already paid in excess of the payable amount as an asset.

第十条企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。

Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability, and shall recognize the part of the income tax already paid minus the payable amount as an asset.

第十条 企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。

The increase of these current assets are deducted from net income, the increase of current liabilities such as accounts payable, accrued liabilities, income taxes payable are added to net income.

相应地，这些流动资产的增加额要从净收益中减去，像应付账款、应计负债、应付所得税等流动负债的增加额要加到净收益上。

The unitized funds are valued based on the market value of the assets of the unitized funds, including any income accrued to the unitized funds, less any mortgages or other liabilities relating to the investments of the unitized funds.

单位基金根据其拥有资产的市值而估值，包括单位基金的应计收益，扣减任何按揭或与单位基金投资有关的负债。

We have found that a likewise capital market with stocks and loans being the major means to save for the future and gain capital accruement has the inner vulnerability—that is, if the former market equilibrium has been disturbed, the market has the inclination to fall down or go up continuously.

发现：一个没有套期保值机制的以股票和信贷为资产增值和储蓄手段的资本市场具有内在的"脆弱性"（一旦原有市场均衡被打破，市场有持续下跌和持续上涨的倾向）。

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。