Significance and a method of accelerated depreciation of fixed assets;
固定资产加速折旧的意义和计算方法
Make improvement to the sum of the years digit method, propose a more adaptable definition for the accelerated depreciation and calculate the monthly depreciation directly——the sum of the months method.
对年数总和法进行了改进 ,提出一种更符合加速折旧含义并直接按月计提折旧额的新方法———月数总和
Considering from the two aspects on tax incentive method and accounting depreciation method, this paper has discussed the possibility of adopting accelerated depreciation method in our country.
本文从税收优惠措施和会计折旧方法两方面结合考虑 ,探讨采用加速折旧法的可行性 ,这无论是对税收政策的制定还是对会计折旧法的选择都是一种启
depreciable amount of a depreciable asset
应计折旧资产的应计折旧额
depreciable non-monetary assets
应计折旧的非货币资产
total value of fixed assets to be depreciated
应计折旧固定资产总值
allocation of depreciable amount of an asset over its estimated useful life
资产的估计使用年限分配其应计折旧数额
The term "depreciable amount" refers to the amount of deducting its expected net salvage value from the original price of the fixed asset to be depreciated.
应计折旧额，是指应当计提折旧的固定资产的原价扣除其预计净残值后的金额。
depreciation for the year and accumulated depreciation
年度折旧和累计折旧
Separate Depreciation Expense and Accumulated Depreciation accounts are maintained for different types of depreciable assets, such as factory buildings, delivery equipment, and office equipment.
不同的应计提折旧的资产,如：厂房、运输工具和办公设备等,设有独立的折旧费和累计折旧账户。
accelerated depreciation
快速折旧(会计学)
The Application Research of the Constant Value Decrease Method in Deprecition Compute;
定值递减法在折旧计算中的应用研究
Understand the concept of" Depreciation" and the assumptions used to calculate depreciation.
理解“折旧”概念和用于计算折旧的假设。
The Unlikeness of Property Assessment Depreciation and Accounting Depreciation;
试论资产评估折旧与会计折旧的区别
Article 14An enterprise shall make depreciation for all its fixed assets.
第十四条企业应当对所有固定资产计提折旧。
The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.
记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。
Accelerated Depreciation Method
加速折旧法(计算折旧时,初期所提的折旧大于后期各年)
Using the data in our example, the annual straight-line depreciation is computed as follows...
用例中的数据,直线折旧法下年折旧率计算如下…
A Comparative Studys on Depreciation between Appraisal of Real Estate & Accounting;
房地产估价折旧与会计折旧的比较研究
Differences between Aaounting Strainght-hine Depreciation Law Appraised-Price Straight-line Depreciation Law;
会计直线折旧法与估价直线折旧法的差异
Fixed assets' original value, accumulated depreciation and its net value shall be shown separately in accounting statement.
固定资产的原值、计折旧和净值，应当在会计报表中分别列示。
