只有在企业正常的经营过程中运用的资产才被看作财产、厂房和设备。
Only assets used in the normal operations of the business should be classified as property, plant, and equipment.
通过分析资产重组的主要方式在我国企业改制方面的具体运用，阐明了我国企业在资产重组过程中存在的主要问题及其不良影响。
In this paper major ways of asset restructuring in China are studied, and problems in the process and their negative impact are addressed in detail.
但是在日后该资产处置时却有违初衷，影响到了相关的损益账户，这就可能导致企业运用“接受非现金资产捐赠”这一业务进行利润操纵，这是当前会计处理的缺陷。
The enterprise can manipulate the margin by handling the operation of "accepting the non-cash asset denotation" which is the defect of the present deposition of the accounting treatment.
资本运营是指通过对存量资产的优化配置、提高资产运用效率，以实现企业资本最大增值的经营活动。
Capital operation is a series activities which is, by means of optimizing the stock assets and improving the efficiency of assets operating, to achieve the value increase of assets of enterprises.
对企业固定资产快速折旧中采用的两种方法进行了对比研究，运用例证，得出快速折旧中正确的计算方法，从而保护了企业和国家的利。
Two methods for quick depreciation calculation of enterprise fixed property are analysed, the correct one that may better protect the state and enterprise benefit is determined.
本文首先运用直接比较法，而不再采用传统的现金流折现法，对高新技术企业财务资产价值进行评估，以此作为高新技术企业第一部分价值构成。
In this thesis, we do not adopt the traditional expected cash flow approach, but choose the direct comparison method. This results the first part of the enterprise value.
杜邦模型是一项运用传统绩效管理工具来衡量、分析企业当前收益的管理工具，它所用到的传统财务工具有损益表和资产负债表。
The DuPont Model has been around for nearly a century and is still a popular tool for performance management. This is mainly due to following impor…
杜邦模型是一项运用传统绩效管理工具来衡量、分析企业当前收益的管理工具，它所用到的传统财务工具有损益表和资产负债表。
The DuPont Model has been around for nearly a century and is still a popular tool for performance management. This is mainly due to following impor…
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