查询词典 amortizes

The enterprise uses the different depreciation method to be possible to cause the booth sales volume which each time the fixed asset amortizes to be different, thus influence enterprise's dutiable obtained, then influence assessed income tax.

企业采用不同的折旧方法可以使每期的固定资产折旧的摊销额不同，从而影响企业的应税所得，进而影响应纳所得税额。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limits utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

Pass the textual research, gained main conclusions as follows:（1）The reputation no longer belongs to the category of immaterial assets because it can't recognized;（2）After the beginning reputation, amortize the purchased goodwill and carry on a reputation to decrease an evaluation, make to decrease an evaluation to have the "revise" amortizes of function;（3）Based on the standpoint of development, this paper inclines toward to confirmed the self establishes goodwill.

通过本文的研究，得到以下主要结论：(1)商誉因其不可辨认性而不再属于无形资产的范畴；(2)商誉在初始确认后，应对外购商誉进行摊销的同时，并进行商誉的减损评价，使减损评价起到&修正&摊销的作用；(3)本文以发展的观点，倾向于对自创商誉应予确认。

2The manpower property total amount amortizes the account.

人力资产累计摊销账户。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to o bt ain a great tax revenue income.

企业所得税是获利企业的一项重要税费支出，因此获利企业所得税税收筹划成为税收筹划的重点。本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

But the institution generally is not engaged in kindproduct production, its fixed asset mainly is purchases by financialallocation, the use goal is for provide the public product, is not forseek to make a profit, thus it uses the receipts and disbursements torealize the system, the fixed asset calculation relative is alsosimpler, does not raise in the use process amortizes.

但事业单位一般不从事实物产品生产，其固定资产主要是由财政拨款购置，使用的目的是为了提供公共产品，不是为了营利，因而其采用收付实现制，固定资产核算相对也较简单，在使用过程中不提折旧。

Give delaying charge is to point to cannot all plan into in those days increase and decrease, ought to be in each cost that amortizes inside year later, include the organization expenses, improved defray that hires fixed assets and fixed assets repair defray and amortize deadline to be in one year the other charge waiting for booth of above, say again " give delay capital fund ".

递延费用是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出和固定资产的修理支出以及摊销期限在一年以上的其他待摊费用，又称&递延资产&。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue inc

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。关键词：固定资产；折旧；借款利息资本化；税收收益

Its credit reflection presses to certainly amortize the manpower property of the rate calculation to amortize the sum, debit reflection etc. because of retiring and leaving office the reason withdraw the officers and workers' total amount of the business enterprise to amortize the sum, the surplus amount means that the total amount of the existing manpower property amortizes the sum.

其贷方反映按一定的摊销率计算的人力资产摊销额，借方反映因退休、离职等原因退出企业的职工之累计摊销额，余额表示现有人力资产的累计摊销额。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。