第六条与固定资产有关的后续支出，符合本准则第四条规定的确认条件的，应当计入固定资产成本；
Article 6If the subsequent expenses related to a fixed asset meet the recognition conditions as described in Article 4 of these Standards, they shall be included in the cost of fixed asset;
这是因为成长中的公司不仅需要维持其销售增长的运营成本，还有大量的固定资产投入需求。
That's because growing businesses have both working capital needs that increase in proportion to sales growth and significant requirements for fixed asset investments.
购置或新建的固定资产按取得时的实际成本进行初始计量。
Fixed assets purchased or constructed are initially recorded at cost.
固定资产的清晰核算与严格管理对企业成本与利润的真实性与可靠性有着重要的意义。
The clear audit and strict management of fixed assets are of great significance on the authenticity and reliability of enterprise cost and profits.
该固定资产的成本能够可靠地计量。?。
为了可靠地进行成本计量，应建立固定资产修购基金制度或折旧制度。
In order to measure the cost reliably, a system of the repairing funds for fixed assets or depreciation should be established.
在高校人才培养成本诸因素中，固定资产损耗是其中之一，应予准确核算。
The fixed asset wastage is one of the cost facts of cultivating personnel in colleges and universities, and should be exactly worked out.
最后利用重置成本法确定了固定资产的价值。
The value of the fixed assets is figured out by dint of the replacement cost method.
固定资产应按取得是的固定成本记帐。
Fixed assets shall be accounted for at historical cost as obtained.
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.
影响项目现金流量的主要因素有固定资产折旧、营业收入及付现成本等 ，这些因素必须进行动态估计。贴现率需要在定性选择及分段量化方面作出定夺。
It is essential to carry out the dynamic estimation for the major influenced factors of item's cash flow that include the depreciation of fixed asset, business income, cash-pay cost, etc.
资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。
The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.
然而，几年前购置的固定资产，其十分之一的已发生成本，非常可能与前期成本的十分之一不相等，如果在这其间价格发生了变化的话。
However, a realistic cost of using up one-tenth of an asset bought several years ago is very unlikely to be one-tenth of its historical cost if prices have been changing in the interim.
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.
定量测算研究生人均培养成本和高校固定资产总值，是教育经济学研究的两大难点。
In research fields on the economics of education, it is very difficult for the researchers to measure quantitatively the individual cultivation cost and the total value of college permanent assets.
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.
固定资产的计价方法购入的固定资产按取得或新建最初按成本计量。
Fixed assets acquired or newly built are initially measured according to their actual costs when they are acquired.
与大多数房地产评估公司的不同之处在于，达信评值服务部拥有专责的固定资产评估专家，可专门针对保险范围对固定资产的重置成本进行评估。
Marsh, unlike most real estate appraisal firms, has dedicated fixed asset experts who focus specifically on estimating the replacement costs of fixed assets for insurance coverage purposes.
与大多数房地产评估公司的不同之处在于，达信评值服务部拥有专责的固定资产评估专家，可专门针对保险范围对固定资产的重置成本进行评估。
Marsh, unlike most real estate appraisal firms, has dedicated fixed asset experts who focus specifically on estimating the replacement costs of fixed assets for insurance coverage purposes.
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