折旧

Faulty system of the ship on international already was built old, our country is in 7, 80 time had made allowance for depreciation to state-owned fishery shipping, steel qualitative fisher is annual allowance for depreciation 5, the depreciation of woodiness fisher slaughters the Ruan that it is m .

国际上船舶报废制度已建立多年，我国在七、八十年代对国有渔业船舶制定过折旧率，钢质渔船每年折旧率5呢，木质渔船的折旧宰为m阮。

For the former, the shortest number of years should not be less than 60% of the legal number, for the latter, double-balance degression or year summation should be adopted.

采取缩短折旧年限方法的，最低折旧年限不得低于法定折旧年限的60%；采取加速折旧方法的，可以采取双倍余额递减法或者年数总和法。

The widely used approach of recognizing an equal amount of depreciation expense in each period of a depreciable asset's useful life.

在可折旧资产的有效寿命期内，在每一期确认相等金额作为折旧费用的折旧方法。

Gains from the sale of depreciable property used in business are treated as ordinary income to the extent such gains result in the recovery of past depreciation.

转让销售经营中使用的可折旧资产所获收益中以前折旧的回收的部分会作为常规收入对待该转让中超过折旧回收的收益部分按照资本利得缴税。

Improvement of depreciation method of highway construction equipment;2. 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。

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。

On the basis of this, this paper tries to seek the common law of each periodic depreciation amount of all dynamic depreciation models and constructs the common model of dynamic depreciation of all assets in order to provide the common models for enterprises to input the relative initial condition to directly use fixed assets dynamic depreciation according to their real situation to calculate the dynamic depreciation amount of each period of fixed assets.

在此基础上，本文试图去寻找各种动态折旧模型中各期折旧额的共同规律，进而建立起固定资产动态折旧的通用模型，以供企业根据自己的实际情况代入相应初始条件直接套用固定资产动态折旧的通用模型，方便地计算固定资产各期的动态折旧金额。

Four depreciation methods,which are widely used at home and abroad,are discussed in detail.They are straightline depreciation,sum of years digits depreciation,,fixed rate depreciation and double declining balance depreciation.

主要讨论目前国内外广泛应用的 4种折旧方法，即直线折旧法、年数总和折旧法、双倍余额递减折旧法、定率递减折旧法。

Personal property is depreciated using the declining-balance method, which involves applying the depreciation rate against the undepreciated balance.

个人财产利用下降折旧法计算折旧，指将折旧率运用在未折旧结余。

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

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。