n.[经] 固定资产( fixed asset的名词复数 ) 相似词语短语 fixed asset───固定资产 fixed costs───固定成本 fluid assets───流动资产 fixed systems───固定系统 freeze assets───冻结资产 frozen assets───[经]冻结资产 liquid assets───流动资产 ...
[经] 固定资产( fixed asset的名词复数 ); fixed assets_金融行业词汇 固定资产 fixed assets 例句 1.Value of Fixed Assets : is obtained by deducting depreciation over years original value of fixed assets. 固定资产的原值、累计折旧和净值,应当在会计报表中分别列示. 2.I know them both well enough...
It is parked in a contra-account to the relevant asset’s cost account. The carrying value (also called book value) of an asset on the balance sheet equals its historical cost minus the accumulated depreciation. Book Value = Cost - Accumulated Depreciation...
[经] 固定资产( fixed asset的名词复数 ) 实用场景例句 全部 固定资产 At present, nearly 5 % to 30 % of the investment infixed assetsby way of leasing. 目前全球近5%到30%的固定资产投资是通过融资租赁方式完成的. 期刊摘选 Mainly engaged in investment infixed assetsdevelopment and operational activit...
The cost of fixed assets should be capitalised when they are acquired and subsequently depreciated through the profit and loss account over their working lives, and written down if at any time the carrying value is seen not to be fully recoverable. When a fixed asset is sold or scrapped, ...
When a fixed asset is disposed of, it is necessary to record the gain or loss on disposal in the income statement. The gain or loss is calculated as the difference between the proceeds from the disposal and the carrying value of the fixed asset. The carrying value is the original cost of...
documents or develop their own forms of primary accounting. Objects of fixed assets are accepted at their original price. At the same time, it includes not only the value of the object, but also a whole list of expenses, without which it is impossible to use the asset in practice. It ...
Provision for impairment of fixed assets depreciation recalculated in accordance with the fixed asset's carrying value and remaining useful life of the depreciation rate and depreciation; Provision for impairment of value of fixed assets be restored, the rate of depreciation of the fixed assets and ...
Fixed assets should be tested for impairment individually, or as part of a group, when events or changes in circumstances indicate an asset’s carrying value may exceed its gross future cash flows. Such circumstances include the following: ...
The estimated recoverable amount of the fixed assets that can be withdrawn amount is lower than its carrying value of fixed assets, the value will be write-down to its recoverable amount, minus the amount recognized as an asset, the loss of value in the profit or loss for the year, while...