开办费

他用500英镑的开办费或初期投资创办了此企业。

He start the business with an initial expenditure or initial investment of500 .

这些成本计入一个名为开办费的资产账户。

These costs are charged to an asset account entitled organization costs .

如公司开办费、固定资产改良支出等。

Reform like company organization expenses , fixed assets defray .

就是通常所说的开办费。

It is the organization expenses that says normally .

在资产负债表中，开办费出现在其他资产项目下。

In the balance sheet , organization costs appear under the other assets caption .

企业开办费是你商业开始实际运作之前产生你应该承担的费用。

Business start-up costs are the expenses you incur before you actually begin business operations .

他将所有结婚的费用当做开办费资本化，然后每年冲销。

Apparently he capitalised the wedding expenses as preliminary expenses and is writing it off every year .

开办费应当在企业开始生产经营以后的一定年限内分期平均摊销。

The starting expenses shall be averagely amortized in a certain period of years after the operation starts .

从概念上讲，开办费是一项无形资产，它将使公司在其整个存续期受益。

Conceptually , organization costs are an intangible asset that will benefit the corporation over its entire life .

固定资产的折旧照提，只是折旧依然进入开办费。

The depreciation of fixed assets is illuminated carry , it is depreciation still enters organization expenses only .

维持和平行动开办费特别基金

Special peace-keeping start-up fund

新建模式，数量较少，需要政府提供学校的基础开办费。

3 , Setting up new schools ( few in number ) requires infrastructure funds offered by the government .

原则上，开办费应该在在不少于五年的时间内按月摊销。

In principle , organization expenses should be in lunar amortize is pressed inside not less than time of5 years .

因为开办费的摊销金额通常不大，这种简便的处理方法符合重要性原则的要求。

Because the amortization of organization costs usually is immaterial in dollar amount , this convenient treatment is justified by the accounting principle of materiality .

按现行会计准则，开办费在开始经营当月直接计入当月损益，不用调整所得税。

Press active accounting standard , organization expenses is beginning to manage direct that month plan into that month increase and decrease , need not adjust income tax .

所以，在计算所得税时，应该把不该记入当期的开办费也作为所得税的计算依据进行调整。

So , when computational income tax , should have the computational basis that ought not to write down current organization expenses to also serve as income tax adjustment .

企业在筹建期内实际发生的各项费用，除应计入有关财产物资价值者外，应当作为开办费入帐。

The expenses incurred to an enterprise during its preparation period shall be accounted for as starting expenses except those that shall be accounted into related property or material value .

按照新的会计准则，开办费可以不再分期摊销，直接计入当期损溢；固定资产改良支出应按照受益期间摊销分期计入成本、费用。

According to new accounting standard , organization expenses need not be amortized again , direct plan enter current caustic excessive ; fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost , charge .

第三十二条递延资产是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出等。

Article 32 Deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years , including starting expenses , expenditures incurred in major repair and improvement of the rented fixed assets , etc.

随着我国国际贸易的迅猛发展，国有银行已初步具备开办福费廷业务的现实基础，但同时也面临一定的问题。

With the quick development of our international trade , the national banks has al - ready have the practical foundation of starting the forfaiting business , but at the same time some problems must be solved .