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英语高手请帮我翻译一下吧 不要机译啊 急急急!最好学过会计的

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英语高手请帮我翻译一下吧 不要机译啊 急急急!最好学过会计的
Property, Plant & Equipment (PP&E): The main difference between
U.S. GAAP and IFRS in accounting for PP&E used in the business (as
opposed to held for investment, which would be considered investment
property) is the requirement under IFRS to componentized significant
parts of real estate and equipment that have different estimated
useful lives. That is, each significant part of an asset with a different
useful life or depreciation pattern is accounted for and depreciated
separately. For example, a newly acquired building would likely not be
recorded as a single asset, but rather as several component assets such
as a building shell, heating system, and roof. The depreciation of the
cost of the building is based on the separate estimated lives for each
component, rather than based on a weighted average of the components’
lives, which is currently the practice under U.S. GAAP.
英语高手请帮我翻译一下吧 不要机译啊 急急急!最好学过会计的
物业 (PP) 电子设备厂:之间的主要区别
美国公认会计准则与国际财务报告准则的 PP 急症室 (如业务中使用的会计
反对举行投资,将被视为投资
属性) 是根据国际财务报告准则的要求组件化重大
房地产和设备有不同的部分估计
有用的生命.那就是,每个具有不同的资产的重要部分
有用的生命或折旧模式是占和折旧
分开.例如,新收购的建筑可能不会
这种记录作为单一的资产,但而是几个组件的资产
作为建筑外壳、 加热系统和屋顶.折旧
工程造价基于单独的估计生活为每个
组件,而不是基于组件的加权平均数
目前的做法,根据美国公认会计原则的生活