为此需要建立固定资产会计。
固定资产会计信息失真是当前会计打假的重要方面之一。
Distorted accounting information in fixed assets is one of the important tasks in fighting against the accounting false.
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？
What are the capitalization criteria for fixed assets? Are they in compliance with local accounting regulations?
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。
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.
每年末配合主管会计盘点固定资产。
Check fixed assets with chief accountant by the end of every year.
固定资产改良支出在会计处理和税务处理方面有较大差异。
There are many differences between accountant's dealing and tax's dealing of the fixed assets' improving outlay.
中国现行会计制度规定，高等学校的固定资产不计提折旧。
The fixed asset of college hasn't count for depreciation according to current fiscal system.
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。
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.
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。
Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.
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。
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.
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。
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.
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.
最后，通过固定资产折旧方法选择的案例，分析了如何利用会计政策选择进行企业所得税筹划。
Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.
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.
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.
本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。
The effect of accounting methods on business income tax was discussed from permanent assets and stock in trade .
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。
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.
本通知所称已使用过的固定资产，是指纳税人根据财务会计制度已经计提折旧的固定资产。
The used fixed asset as mentioned in this Notice refers to the fixed asset on which the accrual of depreciation had been conducted by a taxpayer according to the financial accounting system.
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.
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.
非收费公路具有公路的所有属性，同时属于特殊的固定资产，是国有固定资产的重要组成部分，可以运用会计学上资产管理方法进行价值管理。
Non-tolling road has all the attributes of road, also it belongs to special fixed asset . It is part of the state-owned fixed asset , we can use accounting method for its value management.
辅助会计整理和记录ar和AP以及固定资产、仓库等的记录。
Assist Accountant to confirm AR, AP, Fixed Assets, Inventory records etc.
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；
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；
2 accounting book: general ledge, subsidiary ledge, journal ledge, card of fixed assets, accessorial accounting book and other accounting books;
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