查询词典 depreciation charge

It is our understanding that the tax authority in charge of transferor might request adjusting the transfer price for VAT purposes based on article 7 of the Tentative Regulations in the event that the in-charge tax bureau of the transferee is not the one that in charge of the transferor. Additionally, depreciation policies including net residual value, depreciation term, manner of depreciation, etc.

我们认为，在买卖双方分属不同税务机关管辖的情况下，固定资产转出方税务机关可能根据《增值税暂行条例》关于"纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额"之规定要求核定其销售额。

Fixed assets used in construction work during the set-up period of the enterprise may be depreciated in full on completion of work or be equal installments over the period of construction and the depreciation charge shall be included in the cost of construction.

筹建期间用于本企业工程施工的固定资产，可以在工程竣工时一次，也可以在工程施工期间按期计算折旧，并计入有关工程成本。

Declining balance method; reducing charge method: In depreciation where the annual charge for depreciation is the amount obtained by applying a diminish ing rate to the original cost of the asset.

余额递减法；递减计提法：即在折旧时采取对资产的原始成本使用一个递减比率的方法计算年折旧额

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。

After September 11th, training for commercial airlines fell, and today it remains depressed. However, training for business and general aviation, our main activity, is at near-normal levels and should continue to grow. In 2002, we expect to spend $162 million for 27 simulators, a sum far in excess of our annual depreciation charge of $95 million. Those who believe that EBITDA is in any way equivalent to true earnings are welcome to pick up the tab.

事件发生之后，商业飞机训练业务受到严重影响，而且截至目前为止依旧没有改善的迹象，不过我们的业务大宗-商务及一般飞行的训练则维持在近乎正常的水准，并有可能继续维持成长，展望 2002 年，我们预计斥资 1.62 亿美元添购 27 架飞行仿真器，这笔投资金额远超过我们一年的 9，500 万美元的折旧金额，我们欢迎那些爱用 EBITDA(扣除利息税负及折旧摊销前的盈余)的人士来为我们买单。

Declining Balance method; reducing charge method: In depreciation where the annual charge for depreciation is the amount obtained by applying a diminishing rate to the original cost of the asset.

余额递减法；递减计提法：即在折旧时采取对资产的原始成本使用一个递减比率的方法计算年折旧额

The advantage of Straight-line method is simple and clear,liable to be master,but its defect is don't consider use intensity and level of assets;Under the Sum of the years digits method,the accountant applies a depreciable fraction to the net value of an asset to obtain the depreciation charge for that year.

直线折旧法的优点是简单明了、易于掌握，缺点是没有考虑固定资产的利用程度和使用强度；年数总和法是以递减分数作为折旧率，分别乘以固定资产净值的折旧方法。

We offer the useful decisionaccounting information through setting up the independent cost itemof "depreciation charge" and propose the policy recommendationsto influence the formulation of relevant policies.

通过比较揭示了现有研究成果的不足，明确提出了折旧计提的减速方法，从理论与实践的结合上创造性地提出了把折旧费用从目前&制造费用&项目中分离出来的设想，通过设置&折旧费用&这一独立的成本项目提供决策有用的会计信息，并据此提出政策建议，以期影响相关政策的制订。

Daily management expenditures: salary and bonus for employees, rent, consumption of products, depreciation charge of assets, washing, cleaning, water and electronic, repairing, premium, telephone, public relationship and other expenditures.

日常管理费用：员工薪水及奖金、租金、产品消耗、资产折旧、洗衣费、清洁费、水电费、修理费、保险费、电话费、公关费用和其他开支。

Declining balance method; reducing charge method In depreciation where the annual charge for depreciation is the amount obtained by applying a fixed percentage to the diminishing balance of the asset account, that is the balance after deducting preceding depreciation provisions; or by applying a diminishing rate to the original cost of the asset.

余额递减法；递减计提法即在折旧时采取以下方法计算年折旧额：（1）对资产帐户的递减余额（即扣减历年折旧额后的余额）使用一个固定的百分比；或（2）对资产的原始成本使用一个递减比率。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。