assets capitalization资产资本化 Summarization of assets capitalization and chinese realities and policy;资产资本化的现实困境与政策选择 ..
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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?
从理论上讲，不将租赁资产资本化既不符合会计原则， 也不符合会计要素的确认。
Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements.
从财务的观点看，已经计划作为资本化的资产的内容立即成为开支。
From a financial point of view, what had been planned as capitalized assets immediately became expenses.
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