凡是用于增加固定资产和无形资产而发生的各项支出，都是资本的支出。
All expenditures incurred for the increase of fixed assets and intangible assets are capital expenditures.
分析高等学校固定资产和无形资产管理存在的问题，讨论加强资产管理的对策。
This paper analyses the problems in the management of capital assets and immaterial assets in colleges and universities, and discusses the countermeasures of how to strengthen assets management.
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.
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.
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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