求翻译个东西
1 固定资产按标准为使用期限超过一年的和其他与生产经营有关的设备,器具,工具等。以及不属于生产经营主要设备,单价在2000元以上的 并使用年限超过两年的物品2 固定资产按成本计价。资产的成本包括购买价及将该项资产达到预定可使用状态前所必要的支出。固定资产投入使用后发生的维修及保养支出于发生当年予以费用化;具有未来经济利益的重大改良及更新支出予以资本化3 固定资产折旧以原值减去10%的估计残值后 在估计可使用年限内按直线法计提4 固定资产类别及估计可使用年限及折旧率如下。
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1 固定资产按标准为使用期限超过一年的和其他与生产经营有关的设备,器具,工具等。以及不属于生产经营主要设备,单价在2000元以上的 并使用年限超过两年的物品
1。According to the standard, fixed assets include the equipment, instruments and tools relevant to other production or operation and having been used for more than one year, and the main equipment not related to production or operation but whose price per piece exceeds 2000 yuan and that has been used for more than two years。
2 固定资产按成本计价。资产的成本包括购买价及将该项资产达到预定可使用状态前所必要的支出。固定资产投入使用后发生的维修及保养支出于发生当年予以费用化;具有未来经济利益的重大改良及更新支出予以资本化 2。
The fixed assets' price is calculated according to their costs。 Their costs include the purchasing price and the necessary expenditure spent before the assets became fully operational。
After the fixed assets are put in use, the payout for their repair and maintenance should be calculated as costs each year, while the payout for major innovation and update that will bring future economic returns should be added as the fixed assets' capital value。
3 固定资产折旧以原值减去10%的估计残值后 在估计可使用年限内按直线法计提 The depreciation of fixed assets is calculated as the original value minus 10% of the value, and is added up in a linear way within the estimated service life。
4 固定资产类别及估计可使用年限及折旧率如下 The following are sorts of fixed assets, their estimated service life and their depreciating rates。
。 。
2 固定资产按成本计价。资产的成本包括购买价及将该项资产达到预定可使用状态前所必要的支出。固定资产投入使用后发生的维修及保养支出于发生当年予以费用化;具有未来经济利益的重大改良及更新支出予以资本化 2。
The fixed assets' price is calculated according to their costs。 Their costs include the purchasing price and the necessary expenditure spent before the assets became fully operational。
After the fixed assets are put in use, the payout for their repair and maintenance should be calculated as costs each year, while the payout for major innovation and update that will bring future economic returns should be added as the fixed assets' capital value。
3 固定资产折旧以原值减去10%的估计残值后 在估计可使用年限内按直线法计提 The depreciation of fixed assets is calculated as the original value minus 10% of the value, and is added up in a linear way within the estimated service life。
4 固定资产类别及估计可使用年限及折旧率如下 The following are sorts of fixed assets, their estimated service life and their depreciating rates。
。 。
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