长期借款所支付利息中，生产及使用开始前所发生的，计入固定资产。生产开始后记入财务费用。
The long-term loan interest happening before the production shall be recorded in fixed assets, that after the production shall be recorded in financial expense.
购进的固定资产，以进价加运费、安装费和使用前所发生的其他有关费用为原价。
The original cost of purchased fixed assets shall be the purchase price plus transportation expenses, installation expenses and other related expenses incurred prior to the use of the assets.
接受捐赠固定资产时发生的各项费用，应当计入固定资产价值。
Expenses incurred on receiving those donated fixed assets shall be accounted for as the fixed assets value.
登记固定资产、待摊费用、折旧计提，服务合同等项目。
To book in fixed assets, deferred expenses, depreciate, service contract of CS etc.
在XE公司先后从事过出纳、固定资产核算、存货核算、费用及成本核算等会计工作。
Successively I had been engaged in teller and accountant work such as fixed asset reckoning, goods in stock reckoning, expense and cost accounting in xe.
编制费用报表和维护固定资产登记簿；
To prepare expenses reports and maintain fixed assets register;
固定资产改良支出应按照受益期间摊销分期计入成本、费用。
Fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge.
准备处置的固定资产名称、账面价值、公允价值、预计处置费用和预计处置时间等。
The name, book value, fair value, expected disposal expenses, and expected disposal costs and the expected time for disposal, etc…
现行会计制度对固定资产的处理方法是：固定资产修理费用，计入当期成本、费用。
An usual way one handles the fixed capital according to the present accounting system is that repairs cost on fixed capital is counted in the same period of cost and expenses.
企业以外币借款购建的固定资产、无形资产、其他资产、原材料和支付的费用，也可以按该项外币借款的帐面汇率折合人民币价值入帐。
The same applies to fixed assets, intangible assets, other assets and raw materials acquired by the costs and expenses thereof paid for by the joint venture with funds from foreign currency loans.
企业以外币借款购建的固定资产、无形资产、其他资产、原材料和支付的费用，也可以按该项外币借款的帐面汇率折合人民币价值入帐。
The same applies to fixed assets, intangible assets, other assets and raw materials acquired by the costs and expenses thereof paid for by the joint venture with funds from foreign currency loans.
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