Fixed asset, also known as a non-current asset or as property, plant, and equipment, is a term used in accounting for assets and property which cannot easily be converted into cash.
固定资产，也称为非流动资产或为物业，厂房和设备，是在资产和财产不能轻易转换成现金的术语。
Even those Banks that are in good shape may want to hold back amid uncertainty over capital-adequacy requirements and accounting rules for off-balance-sheet assets.
即使是那些运营练好的银行，也希望能够控制好资本充足需求和会计规则之间的不确定性，以管好资产负债表之外的资产。
Market concentration is also high in Switzerland, with the assets of the country's two largest banks accounting for 73% of the total.
同时瑞士银行业的市场集中度也相当高，瑞士最大的两家银行占到了全国份额的73%。
Even those in good shape may want to hold back given uncertainty over capital requirements and accounting rules for off-balance-sheet assets.
由于资本要求和表外资产会计准则的不确定性，即使境况较好的银行也会惜贷。
One is mark-to-market accounting where it is ambivalent, for example endorsing the idea that banks be allowed to shift assets into loan books where they need not be written down immediately.
公允价值会计准则在一些地方令人为难，例如它不允许银行把资产转入贷款帐簿且不立即进行减值。
What are the capitalization criteria for fixed assets? Are they in compliance with local accounting regulations?
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？
Accounting for current liabilities is similar to accounting for current assets.
对于流动负债的会计核算与流动资产相似。
A number of accounting firms contend allowing the Banks to name their price for the assets on their books, rather than relying on the market, could undermine investor confidence in the Banks.
很多会计公司认为，允许银行在账簿上列出资产价格而不是依靠市场，可能破坏投资者对银行的信心。
The accounting need for an asset to be 'measured at a monetary amount with sufficient reliability' would also affect accounting for intangible assets such as brand names.
会计条款中要求：资产必须“用货币量来衡量，并且衡量要有足够的可靠性和依据”。这一条款会影响无形资产（例如品牌）的会计计量。
For accounting purposes only the assets, liabilities, and economic activities of an economic unit are considered.
就会计的目的而言，它只考虑经济单位的资产，负债和经济活动。
The introduction of new accounting standards for the accounting treatment of intangible assets will be whether the kind of impact?
新会计准则的出台对无形资产的会计处理究竟将产生什么样的影响？
The main factors for accounting are assets, debts, the owner's interests and profits, income, expenses and margins.
主要体现在对会计六要素的影响上，即对企业的资产、负债、所有者权益、收入、费用、利润的影响上。
However, according to the annual reports of the listed companies in recent years, accounting polices on impairment of assets is adopted by the listed companies as a tool for profit manipulation.
然而，按照年度报告的上市公司近年来，会计政策上采用了资产减值，上市公司利润操纵作为工具。
Due to lack of definite regulations in joint ventures and their accounting process, the existing codes and regulations give room for some companies to manipulate accounting profit and assets scope.
由于现行法规对合营及其会计处理尚缺乏明确的规定，给一些公司操纵会计利润及资产规模以可乘之机，影响了会计信息的可比性和真实性。
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.
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。
The paper based on the comparative study of the Guiding Principles for Accountants - Fixed Assets and the Enterprise Accounting System gives views on the two different standards for accounting.
文章在将《企业会计准则——固定资产》与《企业会计制度》相关内容进行比较的基础上，提出了对会计准则和会计制度这两种不同的会计规范的若干思考。
The paper aims at the accounting for Bank Credit Assets Securitization, and has studied the confirmation, measurement, consolidation of SPE and disclosure of Bank Credit Assets Securitization.
文章以银行信贷资产证券化会计处理为研究对象，研究内容包括银行信贷资产证券化的会计确认、会计计量、SPE合并问题及信息披露这几方面。
Second, we have heard some argue that fair value accounting —which assigns current market values to financial assets and liabilities — is one of the major reasons for exacerbating the credit crisis.
我们听到一些争论认为公允价值会计——即将当前的市场价值分摊到金融资产、金融负债中，是加剧信贷危机的主要因素之一。
Since 2001, according to accounting regulation for enterprises, the enterprise should calculate the related devalued allowance if varieties of assets of a corporation devalue.
自2001年起，《企业会计制度》规定，企业的各项资产如果发生减值，应当按照规定计提相应的减值准备。
The accounting treatment of trading financial assets and financial assets available for sale are similar, but there are also difference.
交易性金融资产与可供出售金融资产的会计处理有类似之处，但也有不同。
After financial instruments, measurement of non-current assets has become a new field for fair value accounting.
继金融工具之后，长期资产计量成为公允价值应用的另一重要领域。
Historical cost is a more reliable accounting measure for assets than is market value.
相对于市场价格，历史成本是一种更可靠的会计计量标准。
The problem of reserve for assets reduction has bean stipulated in "Enterprise Accounting System"and "Enterprise Accounting Standard"published by the Financial Ministry.
财政部颁布的《企业会计制度》和《企业会计准则》中都就资产减值准备问题作出具体规定。
To establish a single model for all long-lived assets, FASB issued Statement no. 144, Accounting for the Impairment or Disposal of long-lived assets.
为了要为所有的长命资产建立一个单身的模型，FASB发行了陈述144号，为长命的资产损害或处理的会计。
In accordance with the provisions of accounting standards, financial assets available for sale or sales of non-temporary decline was the need for provision for impairment loss of assets.
按照会计准则，出售或可供出售的非金融资产的规定，暂时下降，是为资产减值损失准备的需要。
If markets were liquid and transparent for all assets and liabilities, fair value accounting clearly would be reliable information useful in the decision making process.
如果所有的资产和负债在市场上是流动且透明的，公允值会计准则无疑将是决策过程中有益的可靠信息。
If markets were liquid and transparent for all assets and liabilities, fair value accounting clearly would be reliable information useful in the decision making process.
如果所有的资产和负债在市场上是流动且透明的，公允值会计准则无疑将是决策过程中有益的可靠信息。
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