查询词典 provision for depreciation

Further, it is necessary to disclose accounting policies with respect to depreciation, and to disclose the total depreciation charge for the year.

进而，对于相关折旧，必须披露财务政策，必须披露年度折旧总额。

Through relatively announcing thedeficiency of the existing research, we have put forward thecalculating depreciation moderation method and the imagination ofisolating the depreciation charge from factory expense from thecombination of theory and practice.

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。

We spent $272 million on flight simulators in 2000, and we'll spend a similar amount this year. Anyone who thinks that the annual charges for depreciation don't reflect a real cost - every bit as real as payroll or raw materials - should get an internship at a simulator company. Every year we spend amounts equal to our depreciation charge simply to stay in the same economic place - and then spend additional sums to grow.And growth is in prospect for FSI as far as the eye can see.

2000年我们投资2.72亿美元在购买飞行仿真器上头，今年的投资金额也约当此数，有谁胆敢说每年的折旧费用不算是真正的成本的，应该请他到飞行仿真公司打打工，让他知道每一分折旧都跟薪资或原料成本一样真实，每一年我们都必须投入约当于折旧金额的资金在更新设备上，以维持既有的竞争优势，而如果我们想要成长的话，就必须再投入额外的资金，对于FSI而言，其目前成长的前景依然可期。

According to "mobile phone repair replacement of goods returned the responsibility of states that" the provisions of Article XIX, in line with a replacement condition, and the sellers have the same model with the standard mobile phone products, consumers reluctant to exchange the required return, the seller should be returned , but for the commodities should be used according to the provisions of the rate of depreciation charge depreciation.

根据《移动电话商品修理更换退货责任规定》第十九条的规定，符合换货条件，并且销售者有同型号同规格移动电话机商品，消费者不愿意调换而要求退货的，销售者应当予以退货，但对于使用过的商品应当按规定的折旧率收取折旧费。

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 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。

This article was mainly obtained to the fixed asset 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 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做了，提出利用固定资产取得时的计价以及固定资产折旧、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。

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。

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。

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

Article 31Where a sale and leaseback transaction is determined as a financing lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to depreciation in light of the depreciation pattern of the leased asset.

第三十一条售后租回交易认定为融资租赁的，售价与资产账面价值之间的差额应当予以递延，并按照该项租赁资产的折旧进度进行分摊，作为折旧费用的调整。

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）。