自有固定资产
自有固定资产
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融资租入的固定资产应当比照自有固定资产核算,并在会计报表附注中说明。
Fixed assets financed by leasing shall be accounted mutatis mutandis to selfowned fixed assets and shall be indicated in notes to the financial statements .
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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 .
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2007年,这些自有资金占中国固定资产投资的近60%。
In 2007 , these self-generated funds accounted for almost 60 per cent of China 's fixed asset investments .