查询词典 composite depreciation

Fixed asset depreciation method choice and to enterprise tax payment influence Starts according to January 1, 2007 to execute "Business accounting Criterion", Our country Enterprise may select depreciation method including age limit method of average, work mensuration, double remaining sum decreasing progressively law and year number method of summation and so on.

问题补充：根据2007年1月1日开始施行的《企业会计准则》，我国企业可选用的折旧方法包括年限平均法、工作量法、双倍余额递减法和年数总和法等。

The Standard on depreciation (SSAP 12) states that 'depreciation is a measure of the wearing out, consumption or other reduction in the useful economic life of a fixed asset whether arising from use, effluxion of time or obsolescence through technological or market changes.

折旧标准(SSAP 12)定义为："折旧是衡量出于经济目的而使用的固定资产，在其使用年限里的耗费，损耗或其他的贬值，尽管因技术和市场变化，可能重新利用，淘汰或废弃。"

Point out depreciation expenses is an important part of equipment price by analyzing equipment price structure in the thesis? Anatomy favorableness and disbennifit infections of equipment price and enterprise benefit by selecting different depreciation method s.

从分析装备价格构成入手，指出了折旧费用是装备价格的重要组成部分；剖析了不同折旧方法的选用对装备价格和企业利益的影响；强调折旧方法的选用一定要考虑本行业和本企业的实际，在有利于装备生产和企业利益的前提下，可适当加大应用加速折旧法的力度。

No depreciation may be deducted for the following fixed assets(1) fixed assets other than premises and buildings that have not yet been used;(2) fixed assets leased from other parties by means of business lease;(3) fixed assets leased to other parties by means of lease financing;(4) fixed assets that have been depreciated in full but are still in use;(5) fixed assets that are irrelevant to business activities;(6) land credited as fixed assets after independent price valuation;(7) other fixed assets whose depreciation may not be calculated.

下列固定资产不得计算折旧扣除：(1)房屋、建筑物以外未投入使用的固定资产；(2)以经营租赁方式租入的固定资产；(3)以融资租赁方式租出的固定资产；(4)已足额提取折旧仍继续使用的固定资产；(5)与经营活动无关的固定资产；(6)单独估价作为固定资产入账的土地；(7)其他不得计算折旧扣除的固定资产。

Article 16In calculating the depreciation of a leased asset, the lessee should adopt a depreciation policy for leased assets consistent with that for depreciable assets which are owned by the lessee.

第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。

If all revenues earned in a period are collected and that depreciation is the only noncash expense, the average net income can be reached by subtracting average depreciation from average cash flow.

如果一定时期内的收入都已经收回且折旧是惟一的非现金费用，则从平均现金流量中减去折旧即是平均净收益。

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 36 Depreciation of fixed assets in the nature of investments during the development stage and subsequent stages of an enterprise engaged in the exploitation of oil resources may be computed on a consolidated basis without retaining salvage value; the period of depreciation shall not be less than six years.

第三十六条从事开采石油资源的企业，在开发阶段及其以后投资所形成的固定资产，可以综合计算折旧，不留残值，折旧的年限不得少于六年。

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。

Fixed number of year of the essence to praedial depreciation, depreciation and the different understanding that incomplete is worth and different processing technique, can reach different assessment result.

对不动产折旧的实质、折旧年限及残值的不同认识和不同处理方法，会得出不同的评估结果。

Alternatively, the con- trollers can use the synchronous rectifier itself or loss- less inductor current-sensing methods to provide overload protection with lower power dissipation.

另外，康威特罗勒斯可以使用同步整流器本身或亏损减少电感电流检测方法，以提供低功耗过载保护。

Mr. Dauber's other Schatz hangs in his home movie studio.

多伯把沙兹的另一件作品挂在家里的电影室。