depreciation accounting
英 [dɪˌpriːʃɪˈeɪʃən əˈkaʊntɪŋ]
美 [dɪˌpriʃiˈeɪʃən əˈkaʊntɪŋ]
折旧会计
双语例句
- Analysis of Depreciation of Fixed Assets Accounting and Tax Law Differences
固定资产折旧会计与税法差异的分析 - The used fixed asset as mentioned in this Notice refers to the fixed asset on which the accrual of depreciation had been conducted by a taxpayer according to the financial accounting system.
本通知所称已使用过的固定资产，是指纳税人根据财务会计制度已经计提折旧的固定资产。 - Chinese inland and Hong Kong are in about fixed assets depreciation the similarities and differences in accounting standard, in the similarities and differences on tax law.
中国内地与香港关于固定资产折旧在会计准则中的异同，在税法上的异同。 - Depreciation, as the term is used in accounting, is the allocation of the cost of a tangible plant asset to expense in the periods in which services are received from the asset.
在会计上，折旧是将有形长期资产的成本在该资产提供服务的期间内分配到各期作费用。 - The asset account together with the Accumulated Depreciation account should remain in the accounting records without further entries until the asset is retired.
该资产账户和累计折旧账户仍应留在账目中，在资产退出使用前不再作任何账户处理。 - The declining balance depreciation is one of accelerated depreciation methods on fixed assets in enterprise accounting systems without mathematical formula.
双倍余额递减法是《工业企业财务制度》中固定资产加速折旧的方法之一。 - 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 - Comparative Analysis of Depreciation: Accounting Vs Appraisal
估价折旧与会计折旧的比较分析 - On Influence of Depreciation Preparation of Fixed Assets on Income Tax Accounting
企业固定资产减值准备影响所得税会计的分析 - Depreciation is effective in strengthening economic accounting, improving materials management and raising the efficiency of assets use.
折旧是加强经济核算，完善物资管理，提高资产使用效益的有效措施。 - The recognition and measurement of the fixed assets depends more on the depreciation accounting theory, which leads it to a dilemma.
固定资产减值损失的确认和计量上过多地依赖于折旧会计理论，致使固定资产折旧会计理论陷于一种两难的困境。 - 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。 - When estimating real property, many valuators often confuse building depreciation in cost method with accounting.
在房地产估价实务中，估价人员时常将成本法中的建筑物折旧与会计折旧相混淆。 - 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 - 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。 - A study on the dependability of assets depreciation accounting information
资产减值会计信息的可靠性研究 - 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 - Consideration about Depreciation Accounting Calculation of Fixed Assets
对固定资产减值会计核算的思考 - The new 'Enterprise Accounting Criteria' published in the end of 2000 emphasized the execution of assets depreciation accounting policy, and extended the scope of impairment of assets to eight assets.
2000年底发布的新《企业会计制度》强调资产减值政策的执行，资产减值计提的范围扩大到八项资产。 - Then draws the conclusion that ratio of every impairment allowance item decreased as the decreasing of asset's liquidity by the analysis of the execution of asset depreciation accounting policy in the listed companies.
在八项减值准备中，上市公司对坏账准备、存货跌价准备和固定资产减值准备的运用较为普遍，各项减值准备的提取率随着对应资产流动性的降低而降低。 - However some enterprises take advantage of the inadequate assets depreciation plan and manipulate the accounting. As a result the information in the accounts is untrue, which hampers the operation of the market economy.
但有些企业利用资产减值准备的不足，进行会计操纵，又使会计信息失真，阻碍了市场经济的正常运行。 - 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。 - Fixed assets depreciation system is closely related to accounting information quality, enterprises, even to the social economic operating.
固定资产折旧制度与会计信息质量、与企业乃至社会经济的运行密切相关。 - 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。 - Take Huaxin company as an example, it verifies the standards for assets depreciation accounting can restrain earnings management to some extent.
然后以华新公司为例，验证了资产减值的现行规定在一定程度上能够遏制上市公司盈余管理的行为。 - 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。 - From the annual reports of listed company in resent years, the asset depreciation of accounting policy has already become one of the tools which the listed companies manipulate the earnings.
从近几年的上市公司年报来看，资产减值的会计政策已经成为上市公司选择会计政策、操纵盈余的工具。 - Additionally, this article also gives some reasonable suggestions in improving the application of assets depreciation accounting.
此外，本文还在完善资产减值会计实务应用上给出了一些合理的对策建议。 - At the same time to achieve success for research purposes, some treatments such as depreciation are much coarser than the current system of national accounting.
同时为研究目的的成功达成，本文在有些处理上（比如折旧）较之现行国民经济核算体系SNA中的相关规定就显得粗糙。