查询词典 allowance for depreciation

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 大家网会计英语论坛 bbs.topsage.com/index_111.html 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

Notes to the Financial Statements For the year ended 30 June 2008 20 TRADE AND OTHER RECEIVABLES The Group 2008 2007 HK$'000 HK$'000 Trade receivables 27,045 18,933 Less: Allowance for doubtful debts –(5,483) 27,045 13,450 Ageing analysis The ageing analysis of trade receivables (net of allowance for doubtful debts) as of the balance sheet date: The Group 2008 2007 HK$'000 HK$'000 Current to 3 months 21,357 12,325 Within 4 to 6 months 3,900 1,125 Over 6 months 1,788 – 27,045 13,450 The Group usually grants credit periods ranging from one to three months.

GOLDEN HARVEST ENTERTAINMENT LIMITED 162 Annual Report 2008 搜索公告牛即可看到网络上最快的个股公告财务报表附注截至二零零八年六月三十日止年度 20 贸易及其他应收款项本集团二零零八年二零零七年千港元千港元应收贸易款项 27，045 18，933 减：呆账拨备–(5，483) 27，045 13，450 账龄分析于结算日之应收贸易款项之账龄分析如下：本集团二零零八年二零零七年千港元千港元即期至三个月 21，357 12，325 四至六个月 3，900 1，125 六个月以上 1，788 – 27，045 13，450 本集团一般给予客户介乎一至三个月之信贷期。

In detail, four important indexes are applied to evaluate the correlations of tax allowance, trade, structure and growth, such as correlation coefficient, macroscopicai tax burden, microcosmic ax burden and elasticity coefficient Methodology Methodologically, besides general rules on studying economy and tax, I also apply the modern tax-research methods such metric analysis and demonstration analysis to explore widely the relations among the tax allowance, trade, growth and structure.

在研究方法上，本文在研究经济税收关联关系一般规律基础上，综合运用现代税收的计量分析和实证分析方法，对经济税收的总量关系、分量关系、增长关系和结构关系等进行全面考察。

Time allowance normally 20% for w ritten papers and 10% for multiple-choice; if more allowance is needed, please state the amount and give

较长的作答时间如获准，笔试可获延长百分之二十的时间，多项选择题则为百分之十；如考生需要更长的作答时间，请列明所

Trim away one thickness of fabric, leaving 0.3cm (1/8 inch), fold the 0.3 cm (1/8 inch) seam allowance over the 0.6(1/4 inch) seam allowance below the seam line; stitch just inside the original seam .

在0.6cm(1/4英寸)缝份上方，向缝线下方折0.3cm(1/8英寸)缝份。一定要缉缝在原来的缝线里面。

The depreciation of US dollars causes oil price rising, and at the same time, the prices of domestic chemical material will rise obviously, like Pure Benzene. So, the produce cost of accelerant made in China will be going up, too.

橡胶化学品的最新价格比上次给你确定订单时已经上涨了超过5%，况且我们给你的是非常低的价格，所以我认为你第一个订单所有的产品有足够的价格竞争力。

Importantly to appraisers, accrued depreciation is a function of an accounting convention and do not necessarily reflect the market.

对评估师十分重要的一点是，应计折旧受会计原则的影响，并不必然反映市场状况。

Accounting on the cash basis does not really reflect the revenue and expenditure as well as the creditor rights and debt; fixed asset without depreciation increases the asset spuriously; the unreasonable write-off of invisible assets; the acceptance of non-cash assets donation increases the expenditure spuriously; the basic construction uniline account calculation can not reflect the finance, revenue and expenditure comprehensively, completely and correctly.

现行高等学校会计制度存在以下不足：收付实现制的会计核算基础不能真实反映高校的收入支出以及债权债务状况；固定资产不提折旧虚增了高校的资产；无形资产的摊销欠合理；接受非现金资产捐赠业务的会计处理虚增支出；基本建设单列账套核算不能全面、完整、准确地反映高校的财务状况和收入支出情况。

Capital asset depreciation costs also contributed to the larger accrual basis of one of the reasons for the deficit.

资本性资产的折旧费用也是导致较大的权责发生制赤字的原因之一。

According to our present broadcasting situation,the thesis proposes using new technology to update and reform the present HFC. It also suggests broadcasting using self-advantage and arranging EPON in order to win the supermarket.

论文从我国广电的现状出发，结合实际，积极倡导采用新技术更新、改造我国现有的HFC网络；倡导广电现阶段利用自身优势，部署EPON网络来赢取市场。

A new general kinetic equation was derived in which the effect of the removal of condensation water was taken into account completely, and was applied to the polyesterification kinetic study of AA/HPHP and AA/NPG. It was found that the reaction order of self-catalyzed polyesterification was not constant. For these polyesterifications, the reaction order was 2.5 at a low temperature, while 3.0 at a high temperature.

考虑缩合水的排除对反应体系的影响，用体积浓度单位推导出一个新的聚酯反应总包动力学方程，并应用到AA/HPHP和AA/NPG两个聚酯化反应的动力学研究中，研究发现，自催化聚酯反应的反应级数并不是固定值，对于AA/HPHP和AA/NPG两个聚酯化反应而言，低温时反应级数为2.5，高温时反应级数为3.0。