Four basic methods exist for computing depreciation straight-line, units-of-production, declining-balance, and sum-of-years '-digits. 计算折旧有四种基本方法:直线法,产量法,双倍余额递减法和年数总和法。
This principle means that a company should not change from year to year the method used in computing the depreciation expense for a given plant asset. 该原则意即公司在计算任一长期资产每年的折旧费时不能随意改变折旧方法。
Straight-line method. The simplest and most widely used method of computing depreciation is the straight-line method. 直线折旧法。最简单且最广泛使用的计算折旧的方法是直线法。
The method in computing the depreciation ( or appreciation) percentage of the exchange rate is very important, and investors in the exchange market also care about it. 一种货币兑其他货币的贬值(或升值)率计算方法较为重要,也是外汇市场上投资者关注的焦点。
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。
After the research considered the characteristics of every period in the course of computing the rate of depreciation of the fixed capital, the research synthesizes research results of other scholars, then provides a rational rate of depreciation of different period. 在求固定资本折旧率过程中又充分考虑了各个时期的特点,综合各学者的研究成果,给出一个合理的、分时段的折旧率。
A Discussion for Computing Fixed Assets Depreciation 论正确计提固定资产折旧