查询词典 provision for depreciation

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。

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。

Annual depreciation expense then is computed by applying this accelerated depreciation rate to the undepreciated cost of the asset.

年折旧费就用这个加速折旧率乘以待折旧成本得出。

It may be that the market value of most machines actually declines in a way that is more similar to the result of declining charge depreciation that of straight line depreciation.

大多机器的市场价值递减会与直线折旧的折旧递减结果相一致。

The paper is based on the breakthrough point with the belongings of depreciation charge and information output in accounting practice and have carried on the comparative study such as Chinese and foreign accounting bodies, accounting scholar's concept, essence, calculating method and information disclosure about depreciation.

论文以会计实务中折旧费用的归属和信息输出为切入点，对中外会计机构、会计学者有关折旧的概念、实质、计提方法和信息披露等研究成果进行了比较研究。

Depreciation expense is a charge against taxable income, which reduces the amount of taxes paid, and as a result, increases the cash flow attributable to an investment by the amount of those taxes saved, but depreciation expense under existing tax laws is based on historic cost.

折旧费用是计入应税所得，这样可以减少纳税，结果，增加现金流量是因为这项投资税额的减少，但是在现行税法的折旧费用是根据历史成本计算的。

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

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

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）。