... Fixed intangible assets 固定虚产 ; 固定无形资产 fixed-assets audit 固定资产审计 fixed plant assets mana 设备固定资产管理制度 ...
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解释用于主要固定及无形资产的折旧及摊销方法。
Explain the methods of depreciation and amortisation used for the main fixed and intangible assets.
在资产负债表上，资产应当按照其流动性分类分项列示，包括流动资产、长期投资、固定资产、无形资产及其他资产。
Assets shall be grouped and itemized in the balance sheet according to their nature of liquidity, including current assets, long term investment, fixed assets, intangible assets and other assets.
资产负债表中包含三种资产：流动资产，固定资产，和无形资产。
Three types of assets are included in the balance sheet: current assets, fixed assets and intangible assets.
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