长期资产可以分为有形资产和无形资产。
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。
Long-term % assets are classified into tangible assets and intangible assets.
第二,市场时机选择涉及,偏离长期资产配置的短期操作
The second, market timing, deals with short-term deviations from the long-term asset allocations that you establish.
资本支出预算表明了企业采购长期资产的计划。
A capital expenditures budget presents plans for purchasing long-term capital assets.
因此，长期资产的成本可能包括很多附加成本。
Thus, many incidental costs may be included in the cost assigned to a plant asset.
然后，他们发明了术语，长期资产支持证券贷款。
长期资产在大部分资产负债表中是最大的资产类别。
Plant assets comprise the largest category of assets in most balance sheets.
下面的一块资产是“长期资产”，就是不能容易变现的资产部分了。
The next set of assets are "long term assets" that cannot be turned into cash easily.
通过将开支纪入长期资产项下延迟开支入账的会计方法。
Capitalize An accounting method used to delay the recognition of expenses by recording the expense as a long term asset.
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。
Intangible assets are classified in the balance sheet as a subgroup of plant assets.
有形长期资产，除了土地，对公司只有一定年限的使用价值。
Tangible plant assets, with the exception of land, are of use to a company FOR only a limited number of years.
最重要的长期资产是“不动产及机器设备”，也即是你资金设备上的花费。
The most important long term asset is "Property Plant and equipment" which is the cost of your capital equipment.
管理者通过确认对处置长期资产和投资收益的时机来操纵盈余。
Managers manipulate earnings through the timing of income recognition from disposal of long-lived assets and investments.
银行持有很多长期资产(比如你的贷款)和短期债务(利率比长期的要低)。
Banks own a lot of long-term assets (like your mortgage) and hold a lot of short-term debt (which is cheaper than long-term debt).
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。
Companies often purchase plant assets on an installment plan, or by issuing a note payable.
出售一项长期资产时，如何确定交易的盈利或损失(如果有的话)？
When a long-lived asset is sold, how is the gain or loss (if any) determined?
本文实证检验了长期资产减值信息在企业与银行借款契约中的作用。
This paper focuses on the usefulness of asset write-down information in the contract of bank loan.
继金融工具之后，长期资产计量成为公允价值应用的另一重要领域。
After financial instruments, measurement of non-current assets has become a new field for fair value accounting.
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。
The increase in assets is caused mainly by current assets, the long-term assets have decreased.
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。
The paper focus on the companies using the returns of the long-term assets impairment to manage the earning.
长期资产指的是为企业经营而非为销售给客户所购的存续期较长的资产。
The term plant assets (or plant and equipment) describes long-lived assets acquired for use in business operations rather than for resale to customers.
总分类账系统使用这一信息来维护组织各项长期资产账户中的当前余额。
The general ledger system USES this information to maintain current balances in the various long-term asset accounts of the organization.
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。
Long-term assets comprise long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets.
固定资产系统维护有关组织拥有的设备、财产、以及其他长期资产的记录。
The fixed assets system maintains records of equipment, property, and other long-term assets that an organization owns.
术语“厂房和设备”用来描述企业为经营使用而购买并不打算再出售给顾客的长期资产。
The term plant and equipment is used to describe long-lived assets acquired for use in the operation of the business and not intended for resale to customers.
他们事实上选择了一种糟糕的长期资产，现金不会带来任何回报并且必定贬值。
They have opted for a terrible long-term asset, one that pays virtually nothing and is certain to depreciate in value.
央行可以选择上调短期利率，或者抛售长期资产以实现债券收益率曲线陡峭化。
Central Banks could raise short-term interest rates or they could steepen the yield curve by selling longer-dated assets from their balance-sheets.
但如果公司购建长期资产自用，购建期的利息支出被视为该资产成本的一部分。
But if a company constructs a plant asset for its own use, the interest charges during the construction period are viewed as part of the asset's cost.
Shin说，长期资产和短期债务的错误结合使韩国容易受到债务减持突然爆发带来的损害。
There is, says Mr Shin, a maturity mismatch in South Korea between long-term assets and short-term liabilities that makes it vulnerable to sudden bursts of deleveraging.
Shin说，长期资产和短期债务的错误结合使韩国容易受到债务减持突然爆发带来的损害。
There is, says Mr Shin, a maturity mismatch in South Korea between long-term assets and short-term liabilities that makes it vulnerable to sudden bursts of deleveraging.
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