This article analyzes two defects about the fixed assets accounting of building enterprises, and suggests some shallow opinions in order to draw some wiser views.
从两个方面分析了建筑企业中现行固定资产财务处理中存在的不足，提出了一些浅显的见解。
The study mainly compared inventories and fixed assets accounting of Chinese agricultural enterprise to that of American in order to find some differences between them.
存货在大多数企业资产总额中占有较大的比重，合理选择存货的计价方法对企业的经营成果有着重要的影响。
What are the capitalization criteria for fixed assets? Are they in compliance with local accounting regulations?
对于固定资产资本化准则是什么？这些准则是否符合当地的会计法规？
The term fixed assets has long been used in accounting literature to describe all types of plant and equipment.
长期以来，会计文献一直使用“固定资产”这一名词来代表各种厂房和设备。
Thee term fixed assets has long been used in accounting literature to describe all types of plant and equipment.
长期以来，会计文献一直使用用“固定资产”这一名词来代表各种厂房和设备。
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.
企业在提取和转回固定资产减值准备时，其会计处理方法和税收法规规定存在较大差异。
The fixed asset is one of the most important assets in the enterprise. The accounting treatment of book value under the new accounting system still need to be improved.
固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。
Based on the principles of the impairment of fixed assets, the thesis points out some changes and analyzes the accounting of the new principles with examples.
针对新的固定资产减值准备准则，本文提出了它的变化之处，并对新准则的会计处理进行了举例分析。
The paper based on the comparative study of the Guiding Principles for Accountants - Fixed Assets and the Enterprise Accounting System gives views on the two different standards for accounting.
文章在将《企业会计准则——固定资产》与《企业会计制度》相关内容进行比较的基础上，提出了对会计准则和会计制度这两种不同的会计规范的若干思考。
Distorted accounting information in fixed assets is one of the important tasks in fighting against the accounting false.
固定资产会计信息失真是当前会计打假的重要方面之一。
Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.
对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。
Fixed asset, also known as a non-current asset or as property, plant, and equipment, is a term used in accounting for assets and property which cannot easily be converted into cash.
固定资产，也称为非流动资产或为物业，厂房和设备，是在资产和财产不能轻易转换成现金的术语。
The accounting work on the fixed assets: registration, disposal, depreciation etc.
固定资产的帐务处理：包括登记、处置、计提折旧等。
2 accounting book: general ledge, subsidiary ledge, journal ledge, card of fixed assets, accessorial accounting book and other accounting books;
会计账簿类：总账、明细账、日记账、固定资产卡片、辅助账簿、其他会计账簿；
The term fixed assets has long been used in accounting literature to describe all types of plant and equipment.
长久以去，会计文献一贯操息“固定资产”这一名词去代表各种厂房跟设备。
The term fixed assets has long been used in accounting literature to describe all types of plant and equipment.
长久以去，会计文献一贯操息“固定资产”这一名词去代表各种厂房跟设备。
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