存货资产

企业既可以以自有固定资产、存货等资产作为担保抵押物向银行申请贷款，也可以由他人提供保证担保或者抵押担保。

The enterprise already may mortgages with fixed asset , goods in stock and so on , they may also provide the guarantee or the mortgage guarantee by other people .

流动资产质量的存在性可以通过对流动资产率、存货流动资产率、两项资金占流动资产比、资金回笼率、异常资产占流动资产比指标分析来进行评价。

The existence of the current assets quality is the rate of current assets , inventories current assets ratio , current assets accounted for two funds rate and capital return rate and abnormal asset accounting current assets ratio .

中美农业企业存货和固定资产会计比较研究

Comparative Study on Agricultural Inventories and Fixed Assets Accounting between China and America

年末对公司的存货及固定资产进行全面的盘点。

The end of the company 's inventory and fixed assets to conduct a comprehensive inventory .

存货、固定资产、无形资产、长期投资因发生永久或实质性损害而确认的财产损失；

Property loss confirmed due to permanent or substantial damage to inventories , fixed assets , intangible assets or long-term investments ;

在工业企业中，关键的控制流程包括采购到付款、销售到收款、生产存货管理、资产管理等。

For a manufacturing company , the key control process including procurement to payment , the sales to receivables , production and inventory management , asset management .

第六章结论与启示是文章的结论部分，主要对中美两国农业企业存货和固定资产会计核算方面存在的差异作了总结，并从中得到了几点完善我国农业企业会计的启示和借鉴。

The sixth part is the conclusion of this study . It mainly concluded the differences and the revelation which is helpful to perfect our agricultural accounting system .

非货币性资产交换是一种不以货币为媒介、非经常性的特殊交易业务，是交易双方主要以存货、固定资产、无形资产和长期股权投资等非货币性资产进行的交换。

Non-monetary assets exchange is a special and nonrecurring transaction with some non-monetary assets , such as inventory , fixed assets , intangible assets and long-term equity investments .

应收账款占总资产的比例、存货占总资产的比例、审计意见、当年和前一年度的盈利状况等因素对年度审计费用的影响并不显著。

Other factors like inventory to total assets , ratio of receivables to total assets and the type of auditor 's opinion , however , have no notable influence on audit fees .

接下来又探究了汉阳铁厂在责、权管理上存在的问题。第三章主要阐述了汉阳铁厂对其存货及固定资产在日常中的管理情况。

Second , the writer probes into the problem of power-responsibility that existed in Han-yang Steel Factory . Part ⅲ: It mainly discusses the management of Han-yang Steel Factory in existing stock and fixed assets .

当财务困境企业拥有更高的存货和固定资产占总资产比例时，其资产的担保价值更大，财务困境成本更低；（4）成长性与财务困境成本正相关。

Financially-distressed firm has more collateral value of assets , therefore undertakes lower FDC , when it invests more percentage of inventories and fixed assets to total assets . ( 4 ) Growth is positively related to FDC .

随着原大型国有企业的改组改制，我国组建了大量的企业集团，在集团内部组建、转移定价存货计价和固定资产折旧等方面客观上存在着税收筹划的空间。

With reorganization & system change of large state-owned enterprises , many group companies are established in China .

存货是企业流动资产中占用比例最大，流动性最弱的项目。

Inventory is a item which liquidity is the lowest but occupies the biggest share in the current assent .

单项资产评估：适用于以固定资产、存货等非现金资产投资、交易、置换、清算和抵押等目的的评估。

Individual asset appraisal : this appraisal may in particular apply to fixed asset investment , barter , liquidation and mortgage loan purpose .

存货在大多数企业资产总额中占有较大的比重，合理选择存货的计价方法对企业的经营成果有着重要的影响。

The study mainly compared inventories and fixed assets accounting of Chinese agricultural enterprise to that of American in order to find some differences between them .

介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。

Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing , fixed asset depreciation , business of bad debt loss and asset decrement .

从偿债、营运以及获利能力三方面选择资产负债率、偿债保障比率、存货周转率、资产周转率、净资产收益率和销售净利率共6个财务指标来分析。

I choose 6 indicators which are asset-liability ratio , debt service coverage ratios , inventory turnover , asset turnover , return on equity and sales of net profit margin from the debt , operations and profitability forms to make the financial analysis .

然后是财务管理观念、内容及方式等具体的财务管理活动的转换，这其中涉及到筹资管理、投资管理、分配管理、成本管理、现金管理、存货管理、无形资产管理等各方面管理的转换；

Next , converse the organization of financial department and financial personnel . Converse financial management idea , contents and ways , which are consist of money raising management , investment management , allotment management , cost management , cash management , inventory management and immaterial asset management .