Over the entire life of the asset, however, both the straight-line method and accelerated methods recognize the same total amount of depreciation. 然而,在资产的整个使用年限内,直线折旧法和加速折旧法确认的折旧总额是相同的。
Period counter-down method ── a new method of accelerated depreciation of fixed assets 倒计时法&固定资产快速折旧的一种方法
Why does the accelerated method of depreciation for tax purposes lead to a liability? 为什麽税务用途的加速折旧法产生了一项负债?
The unit-of-output method is particularly appropriate when wear is the major cause of depreciation and the unit-of-output capacity varies from period to period. 产量法特别适用于磨损是折旧主要原因,而各个时期的资产使用程度又不一样的情况。
The calculating method of the material cost, the salary and welfare, the power expense, the depreciation and so on; 产品成本计算方法的选择、产品成本计算的品种法、产品成本计算得分批法、产品成本计算的分步法。
A New Estimation Method of Economic Depreciation Rate and Its Application 一种新的经济折旧率测算方法及其应用
The straight-line method allocates an equal portion of depreciation expense to each period of the asset's useful life. 直线折旧法在资产使用年限内将等额折旧费用分配到每一年度。
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。
As a result, this declining-balance method of depreciation often is called double-declining-balance ( or 2%-declining balance). 这种余额递减折旧法也因而称为双倍余额递减法(或2%余额递减法)。
Under the declining-balance method, an accelerated depreciation rate is computed as a specified percentage of the straight-line depreciation rate. 使用双倍余额递减法时,加速折旧率计算为直线折旧率的一定比例。
Investigation on the Calculation Method of Depreciation of Fixed Assets for a Port Enterprise 关于港口企业固定资产折旧方法的初步探讨
Method of depreciation strategies about dynamic straight line 动态直线法折旧策略
Enterprises should carry out the Method of speeding up Depreciation Gradually 企业应逐步推行快速折旧法
Significance and a method of accelerated depreciation of fixed assets 固定资产加速折旧的意义和计算方法
Discussion of the Method of Depreciation of Medical Equipment 医疗设备折旧方法探讨
Method of depreciation strategies about simple interest double decline balance 单利双倍余额递减法折旧策略
Analyzing a method of estimating the depreciation of buildings 房屋折旧估算技术方法分析
Analyses the method of Drawing depreciation from fixed assets in china, and shows that the method of speeding up depreciation is to be carried out gradually. 本文分析了企业现行的固定资产计提折旧的方法,直线法和工作量法的弊端,指出了快速折旧法的优势,提出应逐步推行快速折旧法。
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。
A new method of depreciation-Combined method of depreciation on time, is put forward in this paper, which bases on that the depreciation combined time can really reflect the financial run of the enterprise dynamically. 本文认为结合时间价值计提折旧可以从动态上反映企业真实的资金运动,在此基础上提出了一种新的折旧方法:综合时间折旧法。
Considering the factor of price rise, a new method of depreciation of fixed assets is put forward to improve the sum of the month digit method. 考虑物价上涨等因素,对月数总和法进行改进,提出一种新的固定资产折旧方法。
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
A Method of Estimating the Depreciation of Existing Buildings 在用房屋折旧的估算方法
The main method of depreciation adjustment is to change the main body of depreciation or the time distribution of the sum of depreciation. Modern leasing provides flexible mechanisms to adjust the main body and the time distribution. 调整折旧额的主要方法是改变折旧主体或折旧额的时间分布,现代租赁为此提供了灵活的调整机制。
According to the characteristics of hydraulic engineering and present depreciation method of fixed assets new depreciation method is proposed, which resolve the questions existed in operational life of fixed assets, funds shortage for renewal and lag in compensation fund use. 对水利工程的特点及水利工程现有折旧方法进行了分析,提出了新的折旧方法,解决了目前固定资产使用年限不合实际,更新改造资金不足,折旧基金提取速度过慢的问题。
Comparative Analysis on Evaluation Method of Environment and Natural Resources 'Depreciation 环境与自然资源损耗评价方法的比较分析
If enterprises can do it through rational choice of depreciation method and determination of depreciation age, they will lighten the tax burden and increase the income excluding tax. 企业若能利用折旧方法的合理选择和折旧年限的合理确定来开展税务筹划,必能使企业合法地减轻税负,增加税后收益。
Method of depreciation strategies about dynamic sum of years digits 动态年数和法折旧策略
Also, we consummate and regulate Income Capitalization Method by renovating the structure of income and cost and by dealing with depreciation scientifically. 针对收入和成本构成的更新及折旧的科学处理,对收益还原法进行了完善和规范。
Aimed at the actual logistics asset management of grass-roots units, the system take the Excel double declining balance method of depreciation of the assets of the mode of calculation. 系统针对部队基层后勤资产管理的实际,还采取了Excel双倍余额递减法的资产折旧计算模式。