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符合资本化条件的资产
1、asset management───资产管理
2、qualifying adjective───性状形容词
3、qualifying───adj.预赛的;(声明等)包含细条说明的;n.语法关系;通过考试,达到要求;v.使具有资格(qualify的现在分词)
4、qualifying match───预选赛
5、asset protection───资产保护
6、asset store───资产仓库
7、deniable asset───可否认资产
8、encumbered asset───担保资产
9、asset───n.(法)阿塞(人名);n.有用的人/物; 资产;n.资产;优点;有用的东西;有利条件;财产;有价值的人或物
1、substantial construction (including installation), or the production of the qualifying asset has been finished completely or substantially;───符合资本化条件的资产的实体建造(包括安装)或者生产工作已经全部完成或者实质上已经完成。
2、A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale.───相关资产,是指须经过较长准备期才能达到可以使用或可销售状态的资产。
3、Article 12 the capitalization of the borrowing costs shall be ceased when the qualifying asset under acquisition, construction or production is ready for the intended use or sale.───第十二条购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用应当停止资本化。