单词 | Fixed assets |
释义 | 固定資產 1.Items of future economic benefit which are intended to be retained by the business beyond the current accounting period for the purpose of earning revenue. Fixed assets are not intended for sale in the ordinary course of business and will not be readily converted into cash. 2. Stocks of capital items of stores and spares, investments in land, buildings, buses and other vehicles, plant, machinery and equipment, furniture, fixtures and fittings and other fixed assets (including assets in the course of construction, goods in transit and payments on account) used or kept by a grantee for the purposes of or in connection with its franchise: Public Bus Service Ordinance (Cap 230) s 26. 3. Assets that are intended for use or otherwise held on a continuing basis in the company’s activities: Companies Ordinance (Cap 32) s 79K(7). See also Asset; Circulating capital. 1.指未來經濟利益的項目,在有關業務下,意圖保留該等項目至現行會計期之後,目的在於賺取收入。不會在一般的業務運作中意圖售賣固定資產在,亦不會準備轉換成現金。 2. 指專營公司為其專營權的目的或與其專營權相關而使用或備存的屬於資本物品存貨的物料及備用品、土地投資、建築物、巴士及其他汽車、裝備、機械及設備、家具、固定附著物及裝置和其他固定資產 (包括建造中的資產、運送中的貨品及墊付的款項):《公共巴士服務條例》(第230章) 第26條。 3. 公司的資產,如擬在公司活動中持續使用或持有,即視為固定資產:《公司條例》(第32章)第79K(7)條。另見 Asset; Circulating capital。 |
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