depreciation allowance

1. An unfavorable depreciation allowance may keep the foreign investor out.
   不利的折旧率也会将外国投资者拒之门外。
2. The existing provisions may require the Inland Revenue Department to provide for an over-generous and distorted depreciation allowance claim upon disposal of the building.
   现时条文可能令税务局在建筑物变卖时给予过份慷慨及不正确的折旧免税额。
3. But normal practice in its use for investment appraisal is to calculate profit after depreciation but before any allowance for taxation, and to include in capital employed any increases in working capital that would be required if the project were accepted.
   但是在用于评估投资时，其惯例是用来计算折旧后和税前的利润，还要将项目接受后，所需的任何周转资金的增加包括进实际资本中。
4. Depreciation is the value which is physical depletion of transfer for using fixed assets while allowance for declining of fixed assets caused by outside environment variety.
   减值准备是由于外部环境变化而导致的固定资产无形损耗那部分价值。
5. In essence, recognized depreciation is allocation process of costs and expenses, recognized allowance is pricing method of assets.
   本质上，计提折旧是成本、费用的分配过程，计提减值准备是一种资产的计价方法。
6. Understanding of the relation between depreciation and allowance of depreciating value of fixed assets
   仇恨与宽容；对固定资产折旧和减值准备之间关系的认识
7. In essence, the fixed assets 'depreciation and value diminution allowance are two different problems.
   固定资产折旧和减值准备本质上是两类不同性质的问题。

noun

1. an allowance for loss due to depreciation