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1)  approved assets
核准资产
2)  Write-down reserve account ofassets
资产减值准备核算
3)  Authorized capital
核准资本
4)  general checkup on the fixed assets
清产核资
1.
Two important jobs for the general checkup on the fixed assets of country power assets are the judgement of property right and re-assessed valuation.
农电资产的产权界定和价值重估 ,是农电资产清产核资的 2项重要工作。
5)  asset and capital verification
清产核资
1.
Comparison between the asset and capital verification and the asset evaluation of power enterprises;
电力企业清产核资与资产评估的比较
2.
According to the relative regulations on current national transformation, this paper does the research in the property check, property division, re-evaluation (asset evaluation) during the procession of asset and capital verification transformation, and how to operate a standard way on procession program, method and measure during the linkage of property finds.
转制科研单位的清产核资是一项政策性、系统性很强的工作,其复杂程度也高于一般的日常清产核资。
3.
It is crucial of better off asset and capital verification and detail accounting of fixed assets.
做好清产核资工作、加强固定资产明细分类核算,是固定资产核算的重要基础工作。
6)  core assets
核心资产
1.
Then the requirements engineering and core assets abstraction of OA system software product line are described in detail.
具体描述了OA系统产品线的需求工程,OA系统产品线核心资产的提取,并以科技项目管理系统为例说明了如何将核心资产应用到具体的产品开发中。
2.
Directing against the present situation in which core resource,core assets and core capability are confused in many articles,this paper firstly defines the compositions of core resource.
针对当前许多文献混淆核心资源、核心资产与核心能力的现状,本文在对核心资源的结构进行明确界定的基础上,通过构建核心资源结构的关系模型与内在培育模型,对核心资源的内在逻辑发展关系进行了较为系统的研究,以期为企业界在核心资源的职能化探索中提供概念支持与理论依据。
补充资料:递延资产核算


递延资产核算


【递延资产核算1商业银行对递延资产增减及摊销的核算。递延资产是指不能全部计人当年损益,而在经营期间一定年限内分期摊销的各项费用,如开办费、租入固定资产改良支出、金融债券发行费用以及摊销期限在一年以上的其他长期待摊费用等。银行设置“递延资产”科目,并分别递延资产的内容设置明细科目进行核算。该科目借方反映发生(支付)的有关递延费用,贷方反映在摊销期内分期摊销的价值;余额一般在借方,表示已经发生但尚未摊销完的递延资产价值。
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