asset ASSET = Association of Supervisory Staffs Executives and Technicians (英國)主管人員、行政官員及技術(shù)人員聯(lián)合會(huì)。 n. 1.資產(chǎn);財(cái)產(chǎn)。 2.有用的資源,寶貴的人[物]。 3.〔委婉語〕“星球大戰(zhàn)”戰(zhàn)備防御計(jì)劃中全部武器的總稱。 Good health is a great asset. 健康就是財(cái)富。 He is a most valuable asset to the firm. 他是公司的寶貴人材。 assets and liabilities 資產(chǎn)與負(fù)債。
Amortisation on intangible assets and deferred assets 無形資產(chǎn)遞延資產(chǎn)攤銷
Other deferred assets 其它遞延資產(chǎn)
All deferred assets shall be shown separately in accounting statements by its balance not yet amortized 各種遞延資產(chǎn)的未攤銷余額應(yīng)當(dāng)在會(huì)計(jì)報(bào)表中列示。
Article 23 assets shall normally be divided into current assets , long - term investments , fixed assets , intangible assets , deferred assets and other assets 第二十三條資產(chǎn)分為流動(dòng)資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)、遞延資產(chǎn)和其他資產(chǎn)。
For accounting treatment , assets are normally divided into cur ? rent assets , long - term investments , fixed assets , intangible as ? sets , deferred assets and other assets 資產(chǎn)分為流動(dòng)資產(chǎn),長期投資,固定資產(chǎn),無形資產(chǎn),遞延資產(chǎn)和其他資產(chǎn)。
The fifth part is introduction of ias 12 understanding , including revise of ias 12 , how to use balance sheet debt method , measurement and disclosure of deferred assets and deferred liabilities 第五章介紹對國際會(huì)計(jì)準(zhǔn)則12號的理解,包括國際會(huì)計(jì)準(zhǔn)則12號所得稅修訂,國際會(huì)計(jì)準(zhǔn)則的資產(chǎn)負(fù)債表負(fù)債法及其運(yùn)用,遞延所得稅資產(chǎn)和遞延所得稅負(fù)債的計(jì)量與披露。
In - contrast to current assets , long - term assets refer to those as ? sets that will be realized or consumed within a period longer than one year ot their acquisition , which are normally divided into fixed assets , intangible assets and deferred assets 與流動(dòng)資產(chǎn)相比,長期資產(chǎn)是指在超過一年的時(shí)間內(nèi)變現(xiàn)或者耗用的資產(chǎn),通常分為固定資產(chǎn)、無形資產(chǎn)及遞延資產(chǎn)。
Deferred assets refer to all the expenses that could not be ac ? counted as current profit or loss totally but should be periodi ? cally amortized in future years , including organization expens ? es , expenditures incurred in major repair and improvement of the rented in fixed assets etc 遞延資產(chǎn)是指不能全部記入當(dāng)期損益,應(yīng)當(dāng)在以后年度內(nèi)分期記入的各項(xiàng)費(fèi)用,包括開辦費(fèi),租汝固定資產(chǎn)的改良支出等。
Article 32 deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years , including starting expenses , expenditures incurred in major repair and improvement of the rented fixed assets , etc 第三十二條遞延資產(chǎn)是指不能全部計(jì)入當(dāng)年損益,應(yīng)當(dāng)在以后年度內(nèi)分期攤銷的各項(xiàng)費(fèi)用,包括開辦費(fèi)、租入固定資產(chǎn)的改良支出等。