折旧准备

词组短语

allowance for depreciation · depreciation reserve · reserve for depreciation · provision for depreciation

与折旧准备相关的网络例句 [注：此内容来源于网络，仅供参考]

Responsible for monthly ac closing duties such as: preparing purchase journals, salary journals, monthly depreciation journal, amortisation of prepayments, accruement of goods received /or services rendered, collections, refunds others as required for the preparation of financial management reporting.

负责每月月底的财务事务，如：准备采购报表、薪金报表、折旧报表等需要编制的财务和管理报告和事项。

Discussed shallowly accountant the report form plasters the recognition and guards against accountant the report form to plaster also is fictionalizes enterprise's financial condition and the management achievement according to below the fact to indicate: Should count the expense not to include: Empty row realization selling goods; The hideaway or fictionalizes the debt amount; Lengthens amortizes the age limit; The reduction contributes to a common fund the depreciation reserve; The guarantees or the guarantee deals with the bill not to express and so on.

非常感激，帮忙翻译成英文~谢谢浅谈会计报表粉饰的识别与防范会计报表粉饰也就是将企业的财务状况及经营成果按照以下虚构事实予以表述：应计费用未予列入：虚列未实现的销货；隐藏或虚构负债金额；延长折旧年限；减少摊提折旧准备；保证或担保的应付票据未予表示等等。

This paper introduces the accounting principle of prudence in our accounting of the use of concrete, mainly from inventory accounting, Investment in fixed assets accounting and accounting aspects discussed, and a simple analysis of the inventory valuation method, lowering of cost and market price, depreciation and devaluation of fixed assets.

本文首先介绍了会计谨慎性原则在我国会计核算中的具体运用的情况，主要从存货核算、投资核算和固定资产核算等方面来论述，并简单分析了存货计价方法，成本与市价孰低法，折旧方法和固定资产减值准备。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

B For the assets over which the enterprise has drawn a reserve fund for value decrease, depreciation or bad debt, if the taxable income has been increased at the time of filing tax returns, the enterprise shall be permitted to make an adverse tax payment adjustment regarding the write-off reserve due to disposal of the relevant assets by value recovery or transfer, for the fixed assets and intangible assets among the above mentioned assets, the deductible depreciated or amortized amount may be determined on the basis of the book value before the reserve is drawn.

企业已提取减值、跌价或坏帐准备的资产，如果申报纳税时已调增应纳税所得，因价值恢复或转让处置有关资产而冲销的准备应允许企业做相反的纳税调整；上述资产中的固定资产、无形资产，可按提取准备前的帐面价值确定可扣除的折旧或摊销金额。

Some opinions believe that the Accelerated Depreciation Method alone has involved the influence of the obsolescence from the technology advancement; other opinions think that the estimation of the depreciation includes the factors of the underutilization and the obsolescence.

同时，在实务界，对于固定资产折旧和减值的计提，企业会计准则相关规范与我国企业在具体会计的实务操作上相距甚远，人们对固定资产累计折旧和减值准备的辩证关系认识还不够。

For those fixed assets being provided for impairment loss, the related depreciation charge is determined based on the carrying amounts less impairment over their remaining useful lives.

对计提了减值准备的固定资产，则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折旧额。

The book balance under this System refers to the actual amount of account without deductions of provision made for the account (e.g., accumulated depreciation, provisions for impairment of assets).

本制度所称的账面余额，是指某科目的账面实际余额，不扣除作为该科目备抵的项目（如累计折旧、相关资产的减值准备等）。

与折旧准备相关的网络解释 [注：此内容来源于网络，仅供参考]

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