Using the straight-line depreciation method will cause a company to report higher profits than would be reported if an accelerated method were in use. 使用直线折旧法会使公司报告比使用加速折旧法更高的利润。
The results suggest that a decrease of tariff will create a real depreciation of the exchange rate, while a tax increase and a reduction in government spending on traded goods will cause a real appreciation. 研究发现降低进口品关税使人民币面临贬值压力,而政府增加税收,减少对贸易品的消费则有利于人民币的保值和升值。