This paper discusses how to deal with accounting in the mutually selling of fixed assets among groups of business firms the reverse accounting entry during the period of preparing for consolidated accounting statements and the display in the internal business firms .

本文就企业集团内部企业间 固定资产相互变卖 的会计处理 及在合并会计报表编制 过程中的抵消会计分录、列示等内部进行探讨。

Chinese laws stipulate that employers and employees shall establish labor relations in accordance with the law and conclude written labor contracts with or without fixed periods or with a period to complete the prescribed work ;

中国的法律规定，用人单位与劳动者 依法建立劳动关系，应该书面订立有 固定 期限、无 固定期限或以完成一定的工作为 期限的劳动合同；

With the new telecommunications restructuring 3G licences issued the telecommunication industry broke the fixed and mobile network decentralized management pattern entered the business operation in the new period .

随着新一轮电信重组完成、3G牌照的发放，电信产业打破了 固定和移动网络分业经营的格局，进入了全业务运营的新 时期。

Numerous business relationships relate to contracts or agreements with customers and the represented business based upon material price and quantity over a fixed period of time .

根据不同的物料、价格以及在一段 固定 期间 内的（订购）数量， 与客户合同或协议和所代表的业务之间可以存在大量相关的业务关系。

No probation period may be stipulated in a labor contract with a period to complete the prescribed work or a labor contract with a fixed period of less than three months .

以完成一定工作任务为期限的劳动合同或者劳动合同 期限不满三个月的，不得约定试用期。