An accumulation of cost significantly greater than the amount originally expected to acquire or construct a long-lived asset.
费用的一个积聚重要地比较棒的比较数量本来期望获得或构造一个长命的资产。
A cost incurred to acquire a long-lived asset. An expenditure that will benefit several accounting periods.
为了获取长期使用资产所发生的成本。这一支出将使未来多个会计期间受益。
When a long-lived asset is sold, how is the gain or loss (if any) determined?
出售一项长期资产时,如何确定交易的盈利或损失(如果有的话)?
An expectation the entity will sell or otherwise dispose of a long-lived asset significantly before the end of its previously estimated useful life.
实体将会卖的期待或其它的解决一个长命的资产先前在它的结束之前重要地估计有用的生活。
Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable.
生意损害当财务报表传达一个长命的资产数量或资产团体超过它的公平价值和是不可回复的。
A company must present a long-lived asset held for sale separately in its financial statements.
一家公司一定呈现一个长命的资产在它的财务报表中分开的为售卖拿着。
That goal is to allocate the acquisition cost of a long-lived asset to expense over the years in which the asset contributes to revenue.
那目的就是将长期资产的获取成本在该资产产生收益的各年度中分配到费用账户中去。
A significant change in how a company USES a long-lived asset or in its physical condition.
在一家公司如何使用一个长命的资产方面的重要改变或在它的实际情况中。
Statement no. 144 requires a company to disclose information in the notes for a period in which it either sells a long-lived asset or classifies it as held for sale.
陈述 144 号需要一家公司为一个时期在笔记中揭露数据在它或卖一个长命的资产或分类它如售卖所拿着。
A cost incurred to acquire a long-lived asset.
为了获取长期使用资产所发生的成本。
A cost incurred to acquire a long-lived asset.
为了获取长期使用资产所发生的成本。
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