资产支出包括为构建或者生产符合资本化条件的资产而以①支付现金、②转移非现金资产③承担带息债务形式发生的支出。 ①支付现金 指用货币资金支付符合资本化条件的资产的构建或生产支出,如:用银行存款购买工程材料。 ②转移非现金资产 指企业将自己的非现金资产直接用于符合资本化条件的资产的建造安装和生产。 ③承担带息债务形式发生的支出 指的是企业为购买工程物资而承担的带息应付款项
固定资产支出 CAPAX ; [会计] fixed assets expenditure
固定资产支出控制 Capital spending budget control
固定资产支出毛额 gross spending on fixed assets
期资产支出贷款便利 Term Asset-Backed Loan Facility
固定资产改良支出 Improvement expenditure of fixed assets
指购买固定资产的支出 Capital expenditure
租赁资产改良支出 Leasehold improvement
固定资产改进支出 Improvement expenditure of fixed assets
收购支出资产比率 the acquisition spending-to-assets ratio
但因累计资产支出加权平均数的计算过程复杂,手工计算时操作性不强;
But it is very complicated to calculate the weighted average value of accumulated assets expenditure for manual calculation.
一些你认为是企业支出的事项,如购买服务器,实际上是在资产负债表里以企业资产列示。
Some things you might think of as expenses of a business, like buying servers, are actually posted to the Balance Sheet.
但这依赖于未来用于已清及未清资产的资本支出和交易场所的严谨结构,这些目前还是未知。
But that will depend on future capital charges for cleared and uncleared assets and the precise structure of trading venues, which are still not known.
应用推荐