Depreciation on the fixed assets shall be accounted on the basis of the original cost, estimated residual value, estimated useful life and working capacity, according to the straight line method or the working capacity ( or output) method. 固定资产折旧应当根据固定资产原值、预计净残值、预计使用年限或预计工作量,采用年限平均法或者工作量(或产量)法计算。
Depreciation percentage of original cost method 原始成本定率折旧法
Shareholders equity investment balance means the balance between original investment cost and obtain rights and interests share from invested company when the long period of investment balance adopts the accounting method of rights and interests. 股权投资差额是指长期股权投资采用权益法核算时,投资企业的初始投资成本与应享有被投资单位所有者权益份额之间的差额。
When the original investment ratio is not large enough to have consequence to the invested company, cost method can still be used. 在原投资比例低,不能对被投资企业产生重大影响时,采用成本法核算;
While the result of the response surface method is very poor in the original design space. This status is amended effectively through reducing the design space continuously and the lift-drag ratio increases by 70%, however the calculation cost is far more expensive than the Kriging method. 在初始设计空间,响应面方法的结果很差,通过不断缩减设计空间,设计得到了有效的改善,升阻比提高了70%,但需要的计算量远远高于Kriging模型。
Since at present FGD in China is lack of a great amount of original data of typical engineering cost, the cost calculated by the method can only be taken for investment estimation and preliminary feasibility study. 由于目前我国烟气脱硫事业缺乏大量的典型工程造价的原始数据。因此,该方法计算出的造价只可作投资估算和预可行性研究用。
Because some new financial tools appeared, the original history cost method cannot fulfill the requirement of all kinds of information users. 由于一些新型金融工具的出现,原来的历史成本计量已越来越不能满足相关信息使用者的需求。