The original cost of fixed assets manufactured or constructed by an enterprise itself shall be the actual expenses incurred in their manufacture or construction.
自制、自建的固定资产，以制造、建造过程中所发生的实际支出为原价。
The Balance sheet starts with the total cost of its fixed assets and any trade investments followed by a breakdown of net current assets.
资产负债表一开头是公司的固定资产总额和公司的投资总额，接着是净流动资产分类。
Fixed assets purchased or constructed are initially recorded at cost.
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。
The clear audit and strict management of fixed assets are of great significance on the authenticity and reliability of enterprise cost and profits.
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。
In order to measure the cost reliably, a system of the repairing funds for fixed assets or depreciation should be established.
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。
Fixed assets shall be accounted for at historical cost as obtained.
固定资产应按取得是的固定成本记帐。
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.
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 original cost of purchased fixed assets shall be the purchase price plus transportation expenses, installation expenses and other related expenses incurred prior to the use of the assets.
购进的固定资产，以进价加运费、安装费和使用前所发生的其他有关费用为原价。
The value of the fixed assets is figured out by dint of the replacement cost method.
最后利用重置成本法确定了固定资产的价值。
Fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge.
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。
The valuation of fixed assets shall be based on the original cost.
固定资产的计价，应当以原价为准。
The value at which fixed assets are listed in the balance sheet. Effectively the original purchase cost minus any allowance for depreciation.
账面价值资产在资产负债表上的价值，换言之，相等于资产的成本减累计折旧公司的净资产值，相等于总资产减无形资产（专利、商誉等）及负债。
Article 31 The valuation of fixed assets shall be based on original cost.
第三十一条固定资产的计价，应当以原价为难。
Thus, we will have a better way to control the project cost and lower the risk of contract management and improve the benefit of fixed assets also.
同时也将在设计管理、招投标管理、合同管理、施工管理领域管理水平的提高产生深远的意义。
Thus, we will have a better way to control the project cost and lower the risk of contract management and improve the benefit of fixed assets also.
同时也将在设计管理、招投标管理、合同管理、施工管理领域管理水平的提高产生深远的意义。
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