1985年的公司法规定所有的，具有有限使用年限的固定资产应计提折旧。这一般包括机械设备和建筑物，但土地不在其内。
The Companies Act 1985 requires that all assets with limited useful lives be depreciated. This normally includes machinery and buildings, but not land.
毕竟，长期资产的价格一直是用与其具有相同期限资产的利率，对将来的收入流(或应计服务收入)进行贴现来决定的。
After all, the prices of long-lived assets have always been determined by discounting the flow of income (or imputed services) by interest rates of the same maturities as the life of the asset.
如果该项贷款要求在每月的最后一天支付利息，太阳风公司的资产负债表中将不包括应计利息的负债。
If this loan had called for the accrued interest to be paid on the last day of each month, SW's balance sheets would include no liability for accrued interest payable.
新企业会计制度规定了企业应计提的八项资产减值准备。
The Accounting Regulation for Business Enterprises"has required that business enterprises should estimate eight items of reserves for devaluation of assets."
新企业会计制度规定了企业应计提的八项资产减值准备。
The Accounting Regulation for Business Enterprises"has required that business enterprises should estimate eight items of reserves for devaluation of assets."
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