折旧准备

Accumulated depreciation

减:累计折旧

固定资产(long-term assets)的账面价值是固定资产(long-term assets)成本扣减累计折旧(Accumulated depreciation)和累计减值准备后的金额来源:91cpa 固定资产(long-term assets)这章在近三年的考试中客观题均有体现,主观题也有涉及.

charge-off method

直接冲消法(注:贷款坏帐准备的一种方法)

eclining balance 余额递减法(注:计算折旧的一种方法) | charge-off method 直接冲消法(注:贷款坏帐准备的一种方法) | reserve methof 准备金法(注:贷款坏帐准备的一种方法)

depreciation privilege

折旧优惠

524depletion allowance备抵折耗;折耗扣减 | 526depreciation privilege折旧优惠 | 527depreciation reserve折旧准备

depreciation reserve

折旧准备

使用"呆账备抵""折 , 旧备抵" 账户代替过去常用的 "呆账准备" (bad debt reserve) 和 " 折旧准备 " (depreciation reserve)账户.② 折让 指销售折让(sales allowance).由于发货 迟延或损坏,

buildings depreciation reserve

建筑折旧准备

建筑照明 architectural lighting | 建筑折旧准备 buildings depreciation reserve | 建筑哲理 architectural philosophy

deferred depreciation reserve

递延折旧准备

deferred debits or credits;递延借项和贷项;; | deferred depreciation reserve;递延折旧准备;; | deferred development costs;递延发展成本;;

reserve for depreciation

折旧准备

Reserve for depletion 耗减准备 | Reserve for depreciation折旧准备 | Reserve for discounts 折扣准备

折旧准备 reserve for depreciation 折旧准备

reserve for depreciation

3251 1 reserve for contingency 或有事项准备金 reserve for contingency 或... | 3252 1 reserve for depreciation 折旧准备 reserve for depreciation 折旧准备 | 3253 1 residual asset 剩余资产 residual asset ...

Residual asset

剩余资产 residual asset 剩余资产

3252 1 reserve for depreciation 折旧准备 reserve for depreciation 折旧准备 | 3253 1 residual asset 剩余资产 residual asset 剩余资产 | 3254 1 residual claim 剩余求偿权 residual claim 剩余求偿权

depreciation provision account method

折旧准备帐法

折旧帐法 depreciation account method | 折旧准备帐法 depreciation provision account method | 折价 discount

Hydraulic sizer：水力筛分机

hydraulic setting refractory 水凝[性]耐火物 | Hydraulic sizer 水力筛分机 | hydraulicking 水掘法

roadside trees：街头树路树

rna splicing rna 剪接 | roadside trees 街头树路树 | roaring 咆哮