1) permanent assets
永久资产
2) permanent asset
永久性资产
1.
This article first analyzes three accounting methods for purchased goodwill accounting treatment in some countries,and then points out their theoretical unfitness and realistical shortcoming, and finally suggests that goodwill should be recognized as a kind of permanent asset.
本文在分析了有关国家对外购商誉的会计处理方法后 ,指出摊销商誉的不合理之处以及实务中的困难 ,最后 ,提出应将商誉作为永久性资产并采用类似于成本与市价孰低法的会计方法对其进行期末计价处
3) permanent asset
永久性资产,长久性资产
4) permanent capital
永久资本
1.
By combining the development situation of our capital market,institutional investors,professional manager and investor education level,it puts forward that listed companies in China,to enhance corporate governance and promote modern enterprise system construction,should choose and borrow the permanent capital structure of Japan and German rather tha.
从国内外股权结构研究综述入手,分析了股权结构选择的影响因素,并结合我国资本市场、机构投资者、职业经理市场等发展状况以及投资者教育程度,提出在现代企业产权制度建设中,我国上市公司不宜急于进行股权分散,应选择和借鉴日德的永久资本模式,以加强公司治理,推进现代企业制度建设。
5) permanent record
永久性资料
6) permanent capital
永久性资本
补充资料：国有非经营性资产转经营性资产
国有非经营性资产转经营性资产%26#8212;%26#8212;是指行政事业单位在保证完成正常工作的前提下，按照国家有关政策规定，将国有非经营性资产以出租、出借等形式从事生产经营活动。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条