Where the development enterprises rent and then sell the development products, those who transform the development products to fixed assets, the purchase price obtained in the period of rent shall be confirmed through the amount of rent;

开发企业将开发产品先出租再出售的，凡将开发产品转作固定资产的，其租赁期间取 得的价款应按租金确认收入的实现，出售时再按销售固定资产确认收入的实现；

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The cost of fixed assets under finance leases represents the purchase consideration stated in the contracts including transportation, loading and unloading expenses, insurance and taxes payable borne by the enterprise.

以融资租赁方式租入的固定资产，以合同规定的价款加由企业负担的运输、装卸、保险等费用和应缴纳的税金作为原价；

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The design and construction of the investment project with fixed assets shall comply with standards for rational energy utilization and energy-saving design standards.

固定资产投资工程项目的设计和建设，应当遵守合理用能标准和节能设计规范。

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The measures for credit of income tax amount of enterprises' fixed assets and for extension of VAT credit scope in Northeast region in 2005 shall be regulated separately.

2005年东北地区扩大增值税抵扣范围企业固定资产进项税额抵扣办法另行规定。

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The input tax amount shall not be credited in accordance with the Provisions in Article V, when these situations below arise during the tax-payer purchases the fixed assets:

纳税人购进固定资产发生下列情形的，进项税额不得按照第五条规定抵扣：

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No further depreciation shall be allowed in respect of fixed assets which can be continued to be used after having been fully depreciated.

固定资产折旧足额后，可以继续使用的，不再计算折旧。

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The same applies to fixed assets, intangible assets, other assets and raw materials acquired by the costs and expenses thereof paid for by the joint venture with funds from foreign currency loans.

企业以外币借款购建的固定资产、无形资产、其他资产、原材料和支付的费用，也可以按该项外币借款的帐面汇率折合人民币价值入帐。

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Of the amount of fixed assets consisting of land, how much is ascribable to-

至于由土地构成的固定资产的款额，须述明归因于下述土地之数一

http://www.legislation.gov.hk/eng/index.htm 22.10.2011

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The non-currency assets as stated in the Circular and the document refers to stockpile, fixed assets, intangible assets, disinclined due investment in bonds and long-term investment and etc.

《通知》及本文件所称非货币性资产，是指存货、固定资产、无形资产、不准备持有到期的债券投资和长期投资等。

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The link of management on fixed assets, consisting of the self-construction, purchase, disposal, maintenance, preservation and record of the fixed assets, etc.

固定资产管理环节：包括固定资产的自建、购置、处置、维护、保管与记录等。

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