为解决这个问题，笔者提出对企业固定资产核算系统进行智能化设计的设想。
To solve this problem, the author proposes the thought of intelligentize of permanent assets accounting.
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.
在探讨公路经营权的基础上，提出了公路经营管理机构应将公路经营权作为固定资产核算的观点。
On the basis of discussing highway managing right, highway administration organization should regard highway managing right as the fixed asset to account.
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.
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.
介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。
Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing, fixed asset depreciation, business of bad debt loss and asset decrement.
本文就固定资产计提减值准备同税法间的差异进行分析，旨在指导企业如何正确核算所得税。
This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law, aiming at guiding enterprises to compute income tax correctly.
以分行业独立核算工业企业为研究对象，应用数据包络分析的方法，计算各行业的BCC有效率、生产规模报酬率以及流动资产、固定资产和劳动力的产出弹性。
In this paper, the BCC efficiency, the return to scale and the output elasticity of current assets, fixed assets, labor in Chinese industries are presented by using Data Envelopment Analysis.
固定资产是医院赖以生存的物质基础，目前普遍存在重购置、轻管理和核算的现象。
Fixed assets are material fundamentals hospitals live on. Focusing more on buying the assets rather than managing and calculating them well have been common phenomena nowadays.
第三章和第四章是本文的核心部分，主要对中美两国农业企业存货和固定资产的会计核算进行了详细的比较。
The second part simply introduced the general situation of Chinese and American accounting system. The third and fourth part are the core of this study.
第三章和第四章是本文的核心部分，主要对中美两国农业企业存货和固定资产的会计核算进行了详细的比较。
The second part simply introduced the general situation of Chinese and American accounting system. The third and fourth part are the core of this study.
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