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(即从“会计利润”调整到“税法利润”),Plant & Equipment的折旧费用要加回去的,而是从capital allowance抵扣的。
a最迟的装运时间是什么时候 When is the latest shipping time[translate] a很多次在比分落后的情况下,她通过高超的球技赢得比赛 正在翻译,请等待...[translate] aProperty, Plant, and Equipment and Intangible Assets 物产、植物和设备和无形资产[translate]...
在财经英语世界中，Property, Plant, and Equipment (PPE) 或者称为Fixed Assets，通常被直译为“房产、厂房及设备”。然而，这些词汇的含义在财务报表中远比字面翻译复杂。在中国的会计准则中，固定资产涵盖了一系列耐用且使用寿命超过一年的资产，包括房屋、建筑物、机器、运输工具，以及与生产经营密切相关...
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(即从“会计利润”调整到“税法利润”),Plant & Equipment的折旧费用要加回去的,而是从capital allowance抵扣的。
Chapter 10 Property, Plant and Equipment and Intangible Assets
Property, Plant and Equipment(PPE)又称Fixed Assets(固定资产),很多人喜欢直译为“房产、厂房及设备”。Property和Plant一字多义,但在资产负债表里真的是分别指“房产”和“厂房”吗? 在中国的会计制度中,固定资产通常是指使用期限超过一年的房屋、建筑物、机器、机械、运输工具以及其他与生产经营有关的设备、器具...
and non-medical equipment, VA-owned and leased. For the purposes of this chapter, heritage assets, internal use software (IUS), stewardship property, and hazardous cleanup (e.g., asbestos or other hazardous waste removal) are not included. Refer to ...
Property, plant, and equipment (PP&E) refers to the long-lived tangible assets employed in day-to-day operations to deliver an NFP’s goods or services. The value of such assets is derived from using them during their useful lives in carrying out the entity’s mission, rather than from ...
aAlso the variations across household groups are substantially smaller than for assets that are held less frequently (like other real estate or self-employment businesses). 并且变异横跨家庭小组为频繁地被拿着较少象其他不动产或个体劳动 (企业的财产极大地小于)。[translate] ...
On the other hand, intangible assets are amortized. PP&E Formula In order to figure out a company’s net PP&E, you can use the following formula: Calculation Of Property, Plant, And Equipment Let’s say that Company X owned PP&E with a gross value of $500,000. The accumulated ...