Spendable earnings accrue on the gift annually 这个捐献每年生可使用的利息所得。
2.
The gift will continue accruing earnings in perpetuity , and each time sufficient spendable earnings accrue , another fellow will be sent 捐献额继续生利息，当利息收入足够时则将送出另一名奖学生。
3.
It is that month commonly enter an item in an account , next month just begins computational depreciation , but if be 5 be purchased before date and and spendable word also can be calculated that month depreciation 一般是当月入账，下月才开始计算折旧，但是假如是5号之前购进而且可使用的话也可以计算当月折旧。
4.
If of land access predict building of prep above of use fixed number of year , building predict to use fixed number of year , when the clean incomplete that predicts this building , building is worth , ought to consider land use predict to use fixed number of year , be worth obligate as clean incomplete , when waiting for this building , building to discard as useless , in be worth clean incomplete , be equivalent to still the part of value of spendable land access , turn into the value of the building that continues to build , building , if continue no longer , make building , fabric , turn its value into intangible assets to undertake amortize 假如土地使用权的预计使用年限高于房屋、建筑物的预计使用年限的，在预计该项房屋、建筑物的净残值时，应当考虑土地使用权的预计使用年限，并作为净残值预留，待该项房屋、建筑物报废时，将净残值中相当于尚可使用的土地使用权价值的部分，转入继续建造的房屋、建筑物的价值，假如不再继续建造房屋、建筑物的，则将其价值转入无形资产进行摊销。
