固定资产成本 meaning in English
fixed assets cost
Examples
- The adjustments are related to the over - provision of the cost of fixed assets and the aggregate depreciation thereon in previous years
此项调整是由于过往年度固定资产成本的拨备过剩及相应的累计折旧所致。 - Article 10the borrowing costs , which shall be included in the cost of a fixed asset , shall be disposed in the light of the accounting standards no . 17 - borrowing costs
第十条应计入固定资产成本的借款费用,按照《企业会计准则第17号- -借款费用》处理。 - Article 6if the subsequent expenses related to a fixed asset meet the recognition conditions as described in article 4 of these standards , they shall be included in the cost of fixed asset ; otherwise , they shall be included in the current profits and losses
第六条与固定资产有关的后续支出,符合本准则第四条规定的确认条件的,应当计入固定资产成本;不符合本准则第四条规定的确认条件的,应当在发生时计入当期损益。