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  • 工作学习 / 求学深造 / 谁给个明白的翻译, 先谢了!
    Fixed assets are stated in the consolidated balance sheet at cost less accumulated depreciation and amortization. Depreciation is provided on all fixed assets, except land, to write off their cost in equal annual installments over the estimated economic useful lives of the assets. The cost of leasehold improvements is amortized over the term of the remaining number of years of the lease in equal annual installments.
    (end)
    • Which part don't you understand, don't tell me you have absolutely no idea, get a dictionary and laziness isn't gonna carry you to the end of the dark, long tunnel
      • unfortunately, just as you said, absolutely no idea, even though I know all repsective words. I'm a layman in this field. maybe some chinese words can help me to get some idea.
        • uh, I think No Exit has capture it quite nicely although I didn't fully understand his terms, any other questions you want to discuss?
          • up to you. 瘦猪!
            • 可怜的瘦猪被拍的尾骨骨折,卧床3月。
              • 猪尾骨折? WHO干的?
    • 试试。我不是学经济的,术语可能不当。
      固定资产在“consolidated balance sheet”中表述为其原始成本减去累计的折旧和无形资产折旧。
      (残值)
      折旧应用于除土地外的所有固定资产,按固定资产估计的“经济上有用“的年数逐年均摊,削减其价值。
      (土地是用不坏的。“经济上有用”也能钻空子,坏了的冰箱也能当书柜:)
      租赁成本是一种无形资产折旧,按剩余的租赁年限每年均摊。
      (可能包括premise,licensing, patent, third parties)
      • thanks, 省油的灯!
      • 不知道这一次WTC世贸中心的固定资产该如何来折旧?
        • 有趣。只要填残值吧。保险金收入另算。
          • 连残值都被FBI扣了, 哎~, 这圣诞新年可咋过? 还是用省油的灯好, (背景音乐渐起, 屏幕徐徐推出...) "笨拉灯"牌油灯! 总统国会上说:"真省油".
            • 不会没钱吧?大家捐了这么多。
      • Leasehold Improvement 指的是租赁后搞装修的成本。俺是才刚刚学到这些单词的,心里明白,中文翻译就不知道该怎么说了。
        • Yes, Yes. That makes sense.