Long-term assets comprise long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets.
长期资产包括长期投资、固定资产、无形资产、递延资产和其他长期资产。
Restricted by historical and current conditions,new investment norms on pre drawing and implementing value reduction preparation of long term assets will bring some unavoidable harmful effects.
由于历史和现实条件的限制 ,我国新的投资准则有关长期资产减值准备的计提与实施 ,会出现一些难以避免的不良影响。
The essence of the credit card industry is asset business, and the asset business should have the risk, so risk management is the ce.
信用卡业务本质是资产业务,资产业务就存在风险,因此风险管理是信用卡业务的核心。
The paper focus on the companies using the returns of the long-term assets impairment to manage the earning.
本文重点考察上市公司利用长期资产减值准备转回进行盈余管理的行为。
Plant assets are similar to long-term prepaid expenses.
长期资产就好比长期预付支出。
Long-term assets are classified into tangible assets and intangible assets.
长期资产可以分为有形资产和无形资产。
Like tangible long-lived assets, the value of the intangible assets is declining during the life of the assets.
与有形长期资产一样,无形资产的价值在资产生命期中不断递减。
Intangible assets are classified in the balance sheet as a subgroup of plant assets .
在资产负债表中无形资产被划分为长期资产下的一个类别。
Plant and equipment items are often classified into the following groups...
长期资产经常被划分为以下几大类…
Positive Research on Motivation Factors of Listed Companies Long-lived Asset Impairments;
上市公司长期资产减值动因实证研究
The investing activities contain all activities relating to short-term investments other than the cash equivalents, long-term investments, and other long-term assets.
投资活动包括与除现金等价物之外的短期投资、长期投资和其他长期资产有关的各种活动。
A capital expenditures budget presents plans for purchasing long-term capital assets.
资本支出预算表明了企业采购长期资产的计划。
The increase in assets is caused mainly by current assets, the long-term assets have decreased.
总资产的增长主要是由于流动资产的增长导致的,长期资产是下降的。
Companies often purchase plant assets on an installment plan, or by issuing a note payable.
公司购买长期资产时经常使用分期付款方式或使用远期应付票据。
Thus, many incidental costs may be included in the cost assigned to a plant asset.
因此,长期资产的成本可能包括很多附加成本。
Research on Long-lived Asset Impairment Withdrawing and Impairment Reversal;
长期资产减值准备计提与转回行为研究
ratio of fixed assets to long term capital
固定资产对长期资本的比率
For accounting treatment, assets are normally divided into cur- rent assets, long-term investments, fixed assets, intangible as- sets, deferred assets and other assets.
资产分为流动资产，长期投资，固定资产，无形资产，递延资产和其他资产。
The Study on that Long-Term Bonds are Risk-free Assets for Long-Term Investors;
关于长期债券是长期投者无风险资产的研究
A capital lease is long-term, noncancelable, and similar to an installment purchase of the leased asset.
资产租赁是长期的，不可取消的，并与租赁资产分期付款购货相类似。
Buying investment property or a long-term investment cycle costs geometric?
买房投资大成本周期长投资房产得失几何？
Theory and Application Research on Assets Allocation for the Long Investor;
长期投资者资产配置决策理论及应用研究