asset acquisition and retirement budget
资产购置和退废预算
The cost of a plant asset includes all expenditures that are reasonable and necessary for getting the asset to the desired location and ready for use.
长期资产的成本包括为将该资产购置到位并达到可以使用状态的所有合理、必需的开支。
The cost principle is based on the assumption that cost is equal to fair market value at the date of acquisition and subsequent changes are not relevant to it.
成本原则假设成本等于资产购置时的公平市价,因此,取得以后市价的变动对成本全无影响。
financial deepening: Acquisition of financial assets at a faster rate than non-financial assets.
金融深化: 即购置金融资产的速度超过购置非金融资产的速度。
"divestiture; divestment: Disposition of an asset or investment by outright sale, employee purchase, liquidation, etc."
售让资产;处置资产: 通过直接出售、员工认购、清算等方式处置一项资产或投资。
Consideration in Adjusting Account Methods for Purchasing Fixed Assets in Debt in Colleges;
对高校借款购置固定资产会计核算方法的思考
In most instances, a trade-in is viewed as both a sale of the old asset and purchase of a new one.
在大多数情况下,置换被看作是旧资产的售出和新资产的同时购入。
The enterprises merger or reshuffle the inventory assets to optimize the resources distribution.
企业通过并购,存量资产重组,进而推进资源优化配置。
it also encourages investors to purchase building property.
鼓励客商购置房产。
Expenditures for the purchase or expansion of plant assets are called capital expenditures and are recorded in asset accounts.
为购置和扩建长期资产而发生的费用叫资本性支出,记录在资产账户。
In this case， the busine tax is levied on the net rental amount received after deducting the purchase price of the leased a et.
对这种情况，计税收入要按总收入减去资产的购置价后的余额计算。
The money paid to purchase a capital asset or a fixed asset.
用于购买资本资产或固定资产的钱财。
betterment order
添购自用资产通知单
net identifiable assets acquired
已收购可盘点净资产
trade up [Home Purchase Scheme]
换购物业〔自置居所资助计划〕
Management and utilization of the public funds for buying books and reference materials in colleges and universities
高校公款购置图书资料的管理与利用
Our conclusion: Action on the liability side should sometimes be taken independent of any action on the asset side.
我们的结论是，在举债方面的动作，有时应该要跟购置资产方面的动作分开做。
Hong Kong printers are investing substantially in advanced machinery and equipment. In recent years they have shifted the labour-intensive production processes to the Mainland.
本港印刷商大量投资购置先进机器和设备，近年更陆续把劳工密集的生产工序迁往内地进行。
