| 1. | The temptation to sell is greater for longer - term loans
对于长期资产来说，卖出的吸引力更大。 |
| 2. | Long - term assets are classified into tangible assets and intangible assets
长期资产可以分为有形资产和无形资产。 |
| 3. | Other long - term assets
其他长期资产 |
| 4. | A capital expenditures budget presents plans for purchasing long - term capital assets
资本支出预算表明了企业采购长期资产的计划。 |
| 5. | When a long - lived asset is sold , how is the gain or loss ( if any ) determined
出售一项长期资产时，如何确定交易的盈利或损失(如果有的话) ？ |
| 6. | This paper expected to be helpful to improve and perfect the regulations through the study on the related questions
本文希望通过对相关问题的研究，能够对我国长期资产减值相关规范的发展和完善有所裨益。 |
| 7. | The summation of above items is equal to total assets shown in the balance sheets of the enterprises
包括流动资产、长期资产、固定资产、无形及递延资产、其他长期资产递延税项等，即为企业资产负债表的资产总计项。 |
| 8. | Long - term a ets are characterized by highly economic values , physical and no hysical su tance , useful life of more than one accounting period
长期资产有如下特征：经济价值高，具有实物形态或不具有实物形态，使用年限超过一个会计期间。 |
| 9. | Long - term assets are characterized by highly economic values , physical and nonphysical substance , useful life of more than one accounting period
长期资产有如下特征：经济价值高，具有实物形态或不具有实物形态，使用年限超过一个会计期间。 |
| 10. | The term plant and equipment is used to describe long - lived assets acquired for use in the operation of the business and not intended for resale to customers
术语“厂房和设备”用来描述企业为经营使用而购买并不打算再出售给顾客的长期资产。 |
