固定资产损耗

目前不论对外信息披露和对内进行管理，高校对固定资产损耗的核算也提上议事日程。

At present whether disclosing information externally or managing internally , colleges and universities have put the fixed asset wastage on the agenda .

在高校人才培养成本诸因素中，固定资产损耗是其中之一，应予准确核算。

The fixed asset wastage is one of the cost facts of cultivating personnel in colleges and universities , and should be exactly worked out .

投资乏力，生产性固定资产损耗严重，仍是制约该地区经济发展的老大难问题。

But there were still some restraints in the regional economic development , that is , not enough investment and a serious loss of fixed productive assets .

固定资产价值损耗加剧的成因及应对措施

Causes and Countermeasures on the Increasing Loss of Capital Asserts

关于固定资产无形损耗的探讨

Discussion on nonphysical wear of fixed assets

减值准备是由于外部环境变化而导致的固定资产无形损耗那部分价值。

Depreciation is the value which is physical depletion of transfer for using fixed assets while allowance for declining of fixed assets caused by outside environment variety .

我们已经解释了建筑物、设备等固定资产因为实物损耗或过时而折旧。

We have explained that plant assets such as buildings and equipment depreciate because of physical deterioration or obsolescence .