【文章內(nèi)容簡介】 s of grain and nonstaple foods were too low. In the cities, however, we could not raise the selling prices beyond a certain point. This led to a disparity between the purchasing and selling prices, so the state had to make up the difference. 例如糧食，還有各種副食品，收購價格長期定得很低，這些年提高了幾次，還是比較低，而城市銷售價格又不能高了，購銷價格倒掛，由國家補(bǔ)貼。1251 委托加工物資 Work in process – outsourcedWork in process 在制品1261 委托代銷商品 Trust to and sell the goods on a mission basisTrust to交給…(保管、辦理等)
I advise you not to trust important documents to 。Commodities can be sold by the mercial departments on a mission basis. 委托商業(yè)部門代銷。1271 受托代銷商品 Commissioned and sell the goods on a mission basisAll the equipment will be developed, built, installed and missioned by Siemens. 所有的設(shè)備將由西門子開發(fā)、制造、安裝和調(diào)試。1281 存貨跌價準(zhǔn)備 Inventory falling price reserves1291 分期收款發(fā)出商品 Collect money and send out the goods by stagesby stages。 in stages 分階段1301 待攤費(fèi)用 Deferred and prepaid expensesPrepaid expenses shall be amortized according to period benefiting. 待攤費(fèi)用應(yīng)當(dāng)按收益期分?jǐn)傞L期投資 Longterm investment1401 長期股權(quán)投資 Longterm investment on stocks140101 股票投資 Investment on stocks140102 其他股權(quán)投資 Other investment on stocks1402 長期債權(quán)投資 Longterm investment on bonds140201 債券投資 Investment on bonds140202 其他債權(quán)投資 Other investment on bonds1421 長期投資減值準(zhǔn)備 Longterm investments depreciation reserves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 creditor39。39。s rights investment depreciation reserves1431 委托貸款 Entrust loans143101 本金 PrincipalPlease repay principal and interest. 請還本付息143102 利息 Interest Compound interest 復(fù)利 monthly interest 月息 Without interest charge無利息地 net interest 純利, 凈賺 floating interest rate 浮動利率143103 減值準(zhǔn)備 Depreciation reservesdepreciation quota 折舊配額depreciation method 折舊方法Four depreciation methods, which are widely used at home and abroad, are discussed in detail. They are straightline depreciation (SL), sum of years digits depreciation,(SOYD),fixed rate depreciation (FRD) and double declining balance depreciation (DDB). 主要討論目前國內(nèi)外廣泛應(yīng)用的 4種折舊方法 ,即直線折舊法 (SL法 )、年數(shù)總和折舊法(SOYD法 )、雙倍余額遞減折舊法 (DDB法 )、定率遞減折舊法 (FRD法 ) .1501 固定資產(chǎn) Fixed assets 房屋 Building建筑物 Structure機(jī)器設(shè)備 Machinery equipment運(yùn)輸設(shè)備 Transportation facilities工具器具 Instruments and implement1502 累計折舊 Accumulated depreciationWhen fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to ine. 固定資產(chǎn)重估時，任何在重估當(dāng)日存在的累計折舊不應(yīng)記入收益。1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves1601 工程物資 Project goods and material160101 專用材料 Specialpurpose material160102 專用設(shè)備 Specialpurpose equipment160103 預(yù)付大型設(shè)備款 Prepayments for equipment160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement forFabricate1603 在建工程 Constructioninprocess安裝工程 Erection worksAll site erection works will be performed by the Buyer under the technical instruction of the Seller. 所有的現(xiàn)場安裝工作都應(yīng)在賣方的技術(shù)指導(dǎo)下由買方完成。在安裝設(shè)備 Erecting equipmentinprocess技術(shù)改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程減值準(zhǔn)備 Constructioninprocess depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets1801 無形資產(chǎn) Intangible assets專利權(quán) Patents非專利技術(shù) NonPatents商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights土地使用權(quán) Tenure商譽(yù) Goodwill1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves1815 未確認(rèn)融資費(fèi)用 Unacknowledged financ