3) asset retirement obligation
资产弃置义务
1.
This paper introduces the standard of FAS 143, Accounting for Asset Retirement Obligations, mainly analyzing the path of FASB on the application of fair value to a liability for an asset retirement obligation, pointing out the defects.
资产弃置义务是企业在某些长期资产退役时,需要承担的拆移、填埋、清理和恢复生态环境等义务。
4) account asset
会计资产
1.
The definition of the firm account asset goes through the growth process from the views of cost,resource,future economic profit to property.
企业会计资产的定义经历了成本观→资源观→未来经济利益观→产权观的演变过程。
5) a liability for an asset retirement obligation
资产弃置义务负债
1.
This paper introduces the standard of FAS 143, Accounting for Asset Retirement Obligations, mainly analyzing the path of FASB on the application of fair value to a liability for an asset retirement obligation, pointing out the defects.
通过对美国财务会计准则委员会(FASB)的FAS①143《资产弃置义务会计处理》准则的评述,着重分析其在资产弃置义务负债处理中运用公允价值的思路及存在的问题,以资产弃置义务负债为例,归纳了公允价值的思想:由特定主体观转向市场参与者观,提出公允价值在非金额负债的运用中需解决的问题。
6) Mineral resource assets accounting
矿产资源资产会计
补充资料：国有非经营性资产转经营性资产
国有非经营性资产转经营性资产%26#8212;%26#8212;是指行政事业单位在保证完成正常工作的前提下，按照国家有关政策规定，将国有非经营性资产以出租、出借等形式从事生产经营活动。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条