所以将Property翻为“财产”、“地产”或“房产”都是不适宜的,指的是“房地产”、“物业”或者“不动产”。 一般将Property与Plant & Equipment割裂开来区分,一是因为前者是不动产,后两者是动产(chattel/moveable property),二是因为税务问题,比如在英国,PPE除了Freehold Land,做账时都折旧,但在调整应纳税所得额时...
Property, Plant, & Equipment 1, 600,000 RMB Common Stock 1,950,000 RMB 财产、厂房和设备 1,600,000人民币 普通股 1,950,000人民币 (after accumulated depreciation) (累积折旧后) TOTAL ASSETS 3,100,000 RMB TOTAL L&SE 3,100,000 RMB 总资产 3,100,000人民币 总负债和股东权益 3,100,000人...
An entity owns a fleet of company cars and executive vehicles, and has other property and equipment in order to service the fleet. It decided to revalue some of its property, plant and equipment. Which one of the following options complies with IAS 16? A. Revalue only one-half of each ...
Depreciation is provided to write off the cost of items of property, plant and equipment, other than construction in progress, over their estimated useful lives and af 物产、工厂设备,除建筑之外进展中,陈述在费用较少积累贬值和所有辨认的损伤损失。 提供贬值注销物产、工厂设备项目的费用,除建筑之外进展...
C.Revalue an entire class of property, plant and equipment D.Revalue only the cars and not the executive vehicles 你可能感兴趣的试题 判断题 对于静定结构单个物体,最多只能列出三个独立的平衡方程。 答案:正确 单项选择题 什么皴法给我国的内画艺术注入了新的活力?
[translate] awashing stations are designed with counter current washing 洗站随着柜台流洗涤被策划 [translate] aDepreciation on property, plant and equipment, other than land, is based on the straight-line method. 贬值在物产、工厂设备,除土地之外,根据直线法。 [translate] ...
Despite the sharp increase in the capitalization threshold, all but one of the 14 agencies responded that they maintained property records for the government's general property, plant, and equipment (PP&E) not capitalized on the balance sheet, citing safeguarding of PP&E and supporting agency ...
aDid you verify the existence and ownership of property, plant and equipment by a physical inspection, documents of title, direct confirmation or other appropriate procedure 您由一个物理检查核实了物产存在和归属、工厂设备,标题文件,直接确认或者其他适当的做法[translate]...
其他应收款 is the translation of "other accounts receivable" into Chinese. Sample translated sentence: The remaining assets consist of other accounts receivable and property, plant and equipment. ↔ 剩余资产包括其他应收款以及不动产、厂场和设备。 other accounts receivable+...
However, there is no guarantee that other companies will continue to grant or license the right to use their property under terms acceptable to the Fujitsu Group. 5. Public Regulations, Public Policy, and Tax Matters The business operations of the Fujitsu Group are global in scope, and are ...