捐赠资产是指自然人、法人或其他组织自愿无偿向各级行政事业单位捐赠(调配)财产的总和,包括大型机械设备、车辆、仪器以及按规定应纳入单位固定资产管理办法中的各种资产。企业对外捐赠资产是比较常见的捐赠形式。
... domestic capital 本国资本 donated capital 捐赠资本;捐赠资产;捐赠资本 donated capital 捐赠资本 ...
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在分析股份有限公司捐赠资产性质的基础上,结合有关会计制度的规定,提出了“接受捐赠资产”会计处理的方法。
On the basis of the analysis for the donated assets properties company limited, this paper gives a accounting method for the donated assets of company limited with the accounting regulations.
他将其全部藏书和一半资产捐赠给这所学院,该校因此而改名为哈佛大学。
He will all of its collections and half of these assets donated to the institute, the school be renamed the Harvard University.
接受捐赠的固定资产应按照同类资产的市场价格或者有关凭据确定固定资产价值。
Fixed assets received as donations shall be accounted through evaluation with reference to the market price of similar assets or with relevant evidences.
Turns out that 50% of endowment assets in the mid-1980s were invested in common stocks, 40% of endowment assets were in U.S. Bonds and U.S. Cash, and 10% in a smattering of alternatives.
结论是19世纪80年代中期的捐赠资产,50%用于普通股投资,40%用于美国债券和美元现金投资,10%用于其他投资
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