折旧

Free or virtually free use of the controlling shareholder of the housing and land, reduce expenditure, inflated profits Some state-owned enterprises from the branch or branches of the restructuring of listed companies, the use of the controlling shareholder of the housing and land, is almost free of charge, and housing maintenance, depreciation and related taxes and fees are paid by the controlling shareholder of all expenditure and reduce the listed companies The cost of a listed company inflated profits.

四、免费或近乎免费使用控股股东的房屋和土地，减少支出、虚增利润一些由国有企业的分厂或分公司改制上市的公司，使用控股股东的房屋和土地，几乎是免费使用，而房屋的维护、折旧和交纳有关税费则全部由控股股东开支，降低了上市公司的成本，虚增了上市公司的利润。

Summary of significant accounting treatment method , such as depreciation method , inventory valuation method , etc., and other matters to be noted

一重要会计处理方法，如折旧方法、存货计价方法等及其他应行注释事项之汇总说明。

Examples include depreciation methods, inventory valuation methods, debt restructuring methods, and etc.

这些会计政策包括同一经济业务因为不同会计方法的选用而产生的纳税筹划，例如固定资产折旧方法、存货计价方法等，还包括同一经济业务因为具体操作方式的选择而产生的会计处理方式的差异，例如债务重组方式的选择等等。

This paper introduces the accounting principle of prudence in our accounting of the use of concrete, mainly from inventory accounting, Investment in fixed assets accounting and accounting aspects discussed, and a simple analysis of the inventory valuation method, lowering of cost and market price, depreciation and devaluation of fixed assets.

本文首先介绍了会计谨慎性原则在我国会计核算中的具体运用的情况，主要从存货核算、投资核算和固定资产核算等方面来论述，并简单分析了存货计价方法，成本与市价孰低法，折旧方法和固定资产减值准备。

Core content of this paper consists of four parts : the first part of the enterprise tax planning overview including the concept of tax planning, tax planning with a clear avoidance, tax evasion point of difference, The second part of the tax planning in the business activities of specific applications, including inventory valuation, fixed asset depreciation, marketing activities, the cost of the tax deduction plan.

本论文核心内容由四部分组成：第一部分是企业税务筹划的概述，包括税务筹划的概念，明确税务筹划跟避税、偷税的不同点，第二部分是税务筹划在经营活动中的具体应用，主要包括存货计价方式、固定资产折旧、购销活动、费用扣除的税务筹划。

Where Enterprises calculate taxable income, the following expenses incurred by Enterprises as long-term fees to be amortized and that are amortized in accordance with provisions may be deducted(1) reconstruction expenses for fixed assets that have been depreciated in full;(2) reconstruction expenses for fixed assets leased from other parties;(3) heavy repair expenses of fixed assets; and(4) other expenses that shall be treated as long-term amortization fees.

在计算应纳税所得额时，企业发生的下列支出作为长期待摊费用，按照规定摊销的，准予扣除：(1)已足额提取折旧的固定资产的改建支出；(2)租入固定资产的改建支出；(3)固定资产的大修理支出；(4)其他应当作为长期待摊费用的支出。

1The originally recorded carrying amounts at the beginning and the end of the period of each class of leased fixed assets, and the accumulated depreciation amount

各类租入固定资产的期初和期末原价、累计折旧额。

Including software depreciation, maintenance, and management costs.

包括软件折旧、系统维护及管理费用等。

The effect of basing depreciation of historical costs in inflationary periods is to give a misleadingly good impression of profit, particularly in companies with many old fixed assets.

对在通涨期的前期成本折旧基础的影响，会误导地留下赢利的好印象，特别是对那些拥有许多陈年已久固定资产的公司。

Answer is incorrect because $165,000 results from a failure to add back depreciation—a monkish expense.

答案B是不正确的，因为165000没有包含折旧费用——一项禁欲的费用。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。