固定资产是指企业为生产产品、提供劳务、出租或者经营管理而持有的、使用时间超过12个月的，价值达到一定标准的非货币性资产，包括房屋、建筑物、机器、机械、运输工具以及其他与生产经营活动有关的设备、器具、工具等。固定资产是企业的劳动手段，也是企业赖以生产经营的主要资产。从会计的角度划分，固定资产一般被分为生产用固定资产、非生产用固定资产、租出固定资产、未使用固定资产、不需用固定资产、融资租赁固定资产、接受捐赠固定资产等。
固定资产 [gù dìng zī chǎn]
网络释义专业释义
短语
固定资产 [工经] fixed assets ; fixed assets ; Fixed assets - Automobiles
固定资产投资 fixed asset investment ; fixed assets investment
城镇固定资产投资 Fixed-asset investment in urban area ; FAI
新增固定资产投资 the newly increased investment in fixed assets
固定资产清理 disposal of fixed assets ; Liquidation of fixed assets ; fixed assets disposal ; Fixed assets pending disposal
国家固定资产投资管理规定 the national provisions for the management of investment in fixed assets
固定资产减值准备 Fixed assets depreciation reserves ; Impairment of fixed assets ; provision for fixed asset impairment ; Reserve for Fixed Assets Impairment
固定资产折旧 Depreciation of fixed assets ; depreciation of the fixed asset ; Allocated cost of fixed assts ; depreciation
固定资产检查 inspection of fixed asset
固定资产净值 Fixed assets-net value ; net value of fixed assets ; Net bal ; net fixed assets
双语例句原声例句
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固定资产投资是确保企业获得最新技术的重要手段。
Investment in fixed assets is important to ensure that the latest technology is available to business.
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目前更经常地调高固定资产的价值是很平常的。
It is now usual to revalue property assets on a more regular basis.
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其他不得计算折旧扣除的固定资产。
Other fixed assets for which no depreciation may be calculated for deduction.
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Most of our fixed incomes, as they're called-- which are assets that are denominated in currency-- Most of our debts are written in money terms and people can't get over this framing in terms of money.
我们大多数的固定收入，如其名称-,属于以货币标价的资产-,我们的大多数负债以货币形式记录,且人们无法逾越这种对货币的心理框架。
应用推荐
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- 来自原声例句