accounting depreciation
英 [əˈkaʊntɪŋ dɪˌpriːʃɪˈeɪʃən]
美 [əˈkaʊntɪŋ dɪˌpriʃiˈeɪʃən]
会计折旧
双语例句
- Accounting or book-value ROI assumes straight-line depreciation of depreciable assets and a constant cash flow from one year to another within a given timeframe, say three years.
会计ROI或帐面值ROI对可折旧资产采用直线折旧方式，假定在给定时间内（例如三年内）每年间的现金流是一个常数。 - When an asset is acquired in the middle of an accounting period, it is not necessary to compute depreciation expense to the nearest day or week.
当资产在一个会计期间的中期买入，并没有必要将折旧精确计算到最近的天或星期。 - Generally accepted accounting principles require only that a depreciation method result in a rational and systematic allocation of cost over the asset's useful life.
通用会计准则只规定了选用的折旧方法必须将成本在资产使用年限内进行合理、系统的分配。 - In1999, Treasury Department released the regulation supplement and accounting rule for allocating asset depreciation reserved on4 investments. in2000, it expanded to8 investments.
财政部于1999年前后发布了关于对四项资产计提减值准备的规定，2000年将计提范围扩大到八项资产。 - It also can write off the total value of the systems in the year they are built, an accounting benefit called accelerated depreciation.
谷歌还可以报销今年安装的太阳能系统的成本，这称为加速折旧的会计收益。 - For income tax purpose, the Company uses accounting methods that recognize depreciation sooner than for financial reporting purposes.
为了所得税的避税，公司的会计方法通常选用比财务报告上更快的折旧法。 - Such items are theoretically capital expenditures, but if they are recorded as assets in the accounting records it will be necessary to compute and record the related depreciation expense in future periods.
这些物品理论上属于资本性支出，但如果它们作为资产被记录在会计账中，就必须在将来计算和记录相关的折旧费用。 - Difference between Chinese and International Accounting Principles in Oil/ Gas Asset Valuation and Depreciation/ Depletion
国际与中国会计准则油气资产计价及折旧折耗计提差异之探讨分析 - Application of Current Cost Accounting in Charging to Plant Asset Depreciation
现行成本会计在计提固定资产折旧中的应用 - Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.
对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。 - Keeping accounting of assets depreciation plans defines the assets more accurately and improves the quality of accounting so that the public have access to truer information.
资产减值准备会计使资产更符合资产的定义，提高了会计信息质量，为公众提供了比较真实的信息。 - Acceleration depreciation has powerful theory advantage, however, it can only relieve some accounting problems, in contrast to other depreciation methods.
诚然，加速折旧法有其强大的理论优势，但也并非万能，有些与其他折旧法一样共同面对的问题，加速折旧法虽然考虑到了，但也仅仅只能起到缓解的作用。 - Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing, fixed asset depreciation, business of bad debt loss and asset decrement.
介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。 - 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 - The principle of scrupulousness is characteristics of new accounting system, which is shown on the aspects of bad debts, capital depreciation, debts reconstruction, loan interest and selling deadline.
谨慎性原则是新会计制度的重要特征，体现在减值准备和坏帐准备的计提范围、固定资产折旧方法、债务重组、借款费用资本化、摊销期限等五个方面。 - This paper analyses the necessity of fixed assets computing depreciation, and then puts forward some methods for accounting depreciation of the fixed assets.
本文在对高校固定资产计提折旧的必要性论述的基础上，进一步提出了高校固定资产计提折旧的核算方法。 - With the promulgation of the "Enterprise Accounting Principles for Fixed Assets", the depreciation accounting theory and practice have been more normative and more consistent with international practices. This is a theoretical break-through in this area.
《企业会计准则&固定资产》的颁布实施，在折旧会计理论和实务方面更加规范，更加符合国际会计惯例，是折旧会计的又一理论突破。 - Accounting Calculation about Depreciation Preparation for Investment
谈对投资提取减值准备的会计处理 - Comparative Study on Accounting Method of Environment Resources Depreciation in the Green GDP Accounting System
绿色GDP中环境资源损耗核算方法的比较研究 - On the Accounting Treatment of Depreciation After the Appreciation ( Decrease) of Fixed Assets Evaluation
论固定资产评估增值（减值）后折旧的会计处理 - Current accounting system recommends enterprises to use accelerated depreciation.
在现行的会计制度中，提倡企业使用加速折旧法。 - Since the issue of the Accounting System for Business Enterprises, the auditors often use the valuation depreciation as the fix assets depreciation preparation in the legal valuation and auditing for enterprises 'reorganization.
《企业会计制度》颁布实施以来，对企业改制发起设立股份有限公司，依法进行资产评估和报表审计过程中，会计师普遍简单以评估师的评估减值数据作为计提固定资产减值准备的依据。 - In Accounting Title, Defect of Dividing Accumulated Depreciation into kind of Asset
谈会计科目表中将累计折旧列为资产类的缺陷 - However,'enterprises accounting system'does not mention how to account the depreciation preparation very clearly;
资产减值准备已成为企业新的调节利润、粉饰会计报表的工具。 - In this paper, some basic points on depreciation accounting are discussed, and the depreciation standards in the enterprise accounting principles for fixed assets are evaluated.
对折旧会计的部分基本问题作以探讨，并对固定资产准则中折旧规范部分进行一定的评价。 - Therefore, our country should consult correlative asset depreciation content of International Accounting Standards, set down our country's asset depreciation standard in time.
因此，我国应借鉴国际会计准则有关资产减值的内容，及时制定我国的资产减值准则。 - Price Variation Accounting Mode for Depreciation
折旧应采用物价变动会计模式 - The former includes the choices of ways in settle accounts, in long run business accounting in depreciation and in stock valuation, The latter includes financial collection decision, investmens devision, profit distribution, etc.
前者主要表现在筹资决策、投资决策、利润分配等方面，后者主要表现在收入结算方式的选择，费用列支的选择，长期投资核算方式的选择，折旧方式的选择，存货计价的选择等方面； - With the development of economy, the establishment and development of capital market and the increasing requirement about accounting information quality of accounting information users, the asset depreciation of accounting policy comes into being and becomes more and more important in our country.
在我国，伴随着经济的进步，资本市场的建立和发展，会计信息使用者对会计信息质量的要求不断提高，资产减值会计应运而生，并且越来越受到重视。