전문 번역가, 번역 회사, 웹 페이지 및 자유롭게 사용할 수 있는 번역 저장소 등을 활용합니다.
los terrenos y los edificios son activos independientes y se tratarán contablemente por separado, incluso si han sido adquiridos conjuntamente.
land and buildings are separable assets and are dealt with separately for accounting purposes, even when they are acquired together.
los administradores o gerentes de un negocio conjunto deben tratar contablemente cualquier retribución percibida de acuerdo con la nic 18, ingresos ordinarios.
operators or managers of a joint venture should account for any fees in accordance with ias 18, revenue.