| 单词 | government grant |
| 释义 | government grant government grant An amount paid to an organization to assist it to pursue activities considered socially or economically desirable. Grants may be revenue-based, i.e. made by reference to a specified category of revenue expenditure. Revenue-based grants should be credited to the profit and loss account in the same period as the revenue expenditure to which they relate. Capital-based grants are made by reference to specified categories of capital expenditure and should be credited to the profit and loss account over the useful economic life of the asset to which they relate. Section 24 of the new Financial Reporting Standard Applicable in the UK and Republic of Ireland gives guidance with respect to the treatment of grants. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。