查询词典 provision for depreciation

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.

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。

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.

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。可免除的；可扣减的

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。

Our country's financial system requires the use of the percentage of accounts receivable balance of provision for bad debt reserve method, the ratio of its different provision, such as agricultural enterprises, construction companies, real estate development enterprise provision ratio of 1%; foreign cooperative enterprises 2 %; foreign-invested enterprises do not exceed 3%; other industries by 0.3%-0.5% Provision for bad debts reserve.

"合资"及"独资"企业与国有企业间坏账提取比率不同，加大了"合资"及"独资"企业与国有企业间的收益的差异，加大了国民收入分配的不均衡性。其原因是"独资"、"合资"企业与国有企业间应付风险能力的差距加入。我国现行财会制度规定：农业企业可按年终应收账款余额的1％计提坏账准备，工商企业应按应收账款的0.3％－0.5％计提坏账准备，对于一般企业来说，如此少的坏账准备金是难以承担坏账带来的风险的。

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。

Provision ratio as a result of the different provisions, making use of the percentage of accounts receivable balance of provision for bad debt reserve method of the enterprise, the difference between the use of double provision, many of the standard costs, income taxes, income distribution ratio in the absence of differences in the case of industries in different Allowance for bad debts using the industry method of its tax losses uneven, and the loss of the basis of fair competition.

相同情况下，以"合资"、"独资"企业计提坏账准备金可按应收账款余额的3％计报，有的还更高些。这样相比较，对"合资"、"独资"企业发生潜亏的可能性就比较小，应付市场风险能力就较强，而国有企业显然就处于劣势地位。2。坏除准备金计提混乱，造成资金流失和失控，国家收入减少。

Compared with the corresponding article in the 1979 criminal code, the provision of article 88 is a disadvantage for the defendant. This is also because the crimes before the entry into force of the criminal code shall be subject to prosecution under the provisions of Section 8, Chapter IV of the general provisions of this law. Namely, this provision affirms retroaction of limitations of prosecution. If an act committed by a defendant under provision article 88, that has exceeded the period of limitations of the prosecution, it may inflict criminal responsibility.

刑法第88条的规定与1979年刑法的相关条文相比，一定程度上恶化了被告人的利益，同时，由于刑法第12条对新刑法生效以前实施的犯罪行为"依照本法总则第四章第八节的规定"判断是否应当追诉，肯定了第四章第八节追诉时效的溯及力，如果被告人的行为符合第88条的规定，即使依照旧刑法，已经超过追诉时效的，也可以追究刑事责任。

Models in the paper indicate that firms can make use of bond covenants such as the call provision, the put provision, the sinking fund provision and convertibility to increase the term to maturity of a bond issue and at the same time reduce the aggregate of the agency costs and transaction costs associated with it.

模型证明，发行企业债券时运用提前赎回条款、卖回条款、偿债基金条款和转换权等债券契约条款可以同时达到降低发债总成本和延长企业债券融资期限的目的。

If any provision hereof violates any law of any jurisdiction,such provision shall be of no force and effect in such jurisdiction but shall not affect the validity of any provision hereof.

如果任何供应于此违犯任何司法任何法律，这样供应将是没有在这样司法的力量和作用，但是于此不会影响任何供应有效性。

THS and ChangYou agree to replace any invalid provision with a valid provision which most closely approximates the intent and economic effect of the invalid provision.

THS 和&常友&同意用一个有效的条款取代任何无效的条款，并且这些有效条款能和无效条款的经济效益和目的尽可能的接近。

A solid basis of evidence underpinned her theory.

有利的证据基础支持她的理论。

Apoptosis was detected in both of the cell lines in the absence of folacin, but no necrosis was observed in this experiment.

实验组和对照组中，均未观察到细胞坏死，每种细胞均可看到凋亡细胞；HBL-100在实验组的P53突变型蛋白面积比对照组大（P.05），实验组P53mRNA阳性面积比对照组的大（P.05）。