1.
revaluation surplus of fixed assets
固定资产重估价盈余
2.
Judgement on Property Right and Re-assessed Valuation of Country Power Supply Assets;
农村供电资产的产权界定与价值重估
3.
The Method of Calculating Fixed Capital During the Capital Reorganization;
资产重组过程中新增固定资产的计价方法
4.
The Discussion about the Entry of Highway Fixed Assets Evaluation;
关于高速公路固定资产估价入账问题的探讨
5.
Multi-level Fuzzy Comprehensive Evaluation on the Residue Ratio of Fixed Assets;
多级模糊综合评价法评估固定资产的成新率
6.
Proposal to Our Country s Accounting Processing Methods of Fixed Assets Revaluation;
对我国固定资产重估账务处理的改进建议
7.
When fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to income.
固定资产重估时，任何在重估当日存在的累计折旧不应记入收益。
8.
Capital reserve includes premium on capital stock, legal incre- ment of property value through revaluation and value of donated assets accepted, etc.
资本公积包括股本溢价、定财产重估增值、受捐赠的资产价值等。
9.
Capital reserve includes premium on capital stock, legal incre-ment of property value through revaluation and value of donated assets accepted, etc.
资本公积包括股本溢价、法定财产重估增值、接受捐赠的资产价值等。
10.
Re-Discussion on the Determination Theory of intangible Assets Evaluation Value;
对无形资产评估价值决定理论的重新认识
11.
CAPM [capital asset pricing model]
固定资产计价模式［
12.
Article33 In respect of the computation of depreciation of fixed assets, the salvage value shall first be estimated and deducted from the original cost of the assets.
第三十三条固定资产在计算折旧前，应当估计残值，从固定资产原价中减除。
13.
Article45 Depreciation of fixed assets received as gifts by enterprises may be computed on the basis of reasonable valuation.
第四十五条企业接受赠与的固定资产，可以合理估价，计算折旧。
14.
Prior approval in writing must be obtained from the CFO before revaluing fixed assets.
重估固定资产前应首先获得财务总监的书面认可。
15.
constant price production-based Gross Domestic Product estimates [constant price production-based GDP estimates]
以固定价格计算的生产估计
16.
is the salvage value at the end of the life of the asset
固定资产使用年限终了时的估计残值
17.
TREATMENT ON ASSESSING APPRECIATION AND DEPRECIATION OF FIXED ASSETS;
浅析固定资产评估增减值的会计处理
18.
The valuation of fixed assets shall be based on the original cost.
固定资产的计价, 应当以原价为准。