depreciation reserve
英 [dɪˌpriːʃɪˈeɪʃən rɪˈzɜːv]
美 [dɪˌpriʃiˈeɪʃən rɪˈzɜːrv]
折旧准备，折旧储备金
双语例句
- Now, however, some investors believe a new era of renminbi depreciation may be at hand, especially with the prospect of rate rises by the Federal Reserve next year.
然而，现在一些投资者相信，人民币贬值的新时代可能即将来临，尤其是在美联储（Fed）明年可能加息的前景下。 - Depreciation is inevitable and the Chinese are working to end the dollar's role as the world's reserve currency.
贬值是不可避免的，中国正在努力结束美元作为世界储蓄货币的作用。 - The depreciation of the US dollar raises once again the question of how long the natural life of a reserve currency can be.
近期美元贬值，再次令人想起储备货币的自然寿命究竟有多长的问题。 - With regard to the assets whose loss or depreciation reserve has been prepared, the enterprise shall determine and implement the responsibility for supervision.
对计提损失或者减值准备后的资产，企业应当落实监管责任。 - This paper discusses several issues such as the calculation of depreciation amount per month, the shift from double balance descending method to beeline method, the calculation of depreciation amount after the devaluation of fixed asset and the accountancy transaction after the devaluation reserve etc.
本文就加速折旧法月折旧额的计提、双倍余额递减法转直线法、计提固定资产减值后折旧额的计提及减值准备转回后的会计处理等问题进行了探讨。 - Inclined to the direct preferential tax-rate of our country, we should advise government to weak direct taxation preference and take indirect taxation preference policy to bring about an advance in high-tech industry of our country, such as accelerated depreciation, and specific capital reserve etc.
针对我国现行税收优惠政策倾向直接优惠的方式，以及借鉴发达国家普遍采取的间接优惠措施，建议政府应该弱化优惠税率等直接优惠方式，更多的采用加速折旧和特定准备金等间接优惠方式。 - In addition, we analyse the affections of enterprise accounting guide line to earnings management. The main affections consist of fair value measure attribute and guide line of assets depreciation reserve.
另外，我们还分析了现行会计准则对盈余管理的影响，主要考虑公允价值计量属性和资产减值准备原则的影响。