折旧

No depreciation may be deducted for the following fixed assets(1) fixed assets other than premises and buildings that have not yet been used;(2) fixed assets leased from other parties by means of business lease;(3) fixed assets leased to other parties by means of lease financing;(4) fixed assets that have been depreciated in full but are still in use;(5) fixed assets that are irrelevant to business activities;(6) land credited as fixed assets after independent price valuation;(7) other fixed assets whose depreciation may not be calculated.

下列固定资产不得计算折旧扣除：(1)房屋、建筑物以外未投入使用的固定资产；(2)以经营租赁方式租入的固定资产；(3)以融资租赁方式租出的固定资产；(4)已足额提取折旧仍继续使用的固定资产；(5)与经营活动无关的固定资产；(6)单独估价作为固定资产入账的土地；(7)其他不得计算折旧扣除的固定资产。

Article 32 of the EIT Law provides that enterprises can receive accelerated depreciation allowance where the fixed assets become obsolete due to technology advancement.

企业所得税法第三十二条规定，企业的固定资产由於技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。

Therefore, this article intends to introduce through the first depreciation of fixed assets in the enterprise accounting and reporting role, combined with the current implementation of new accounting standards the premise of the analysis of existing accounting standards for business enterprises in a wide range of depreciation methods of accounting practices at the advantages and disadvantages of the application, sinking fund through the introduction of sources of law, the meaning and characteristics, as well as introduce the fair value of the time value of money and the role of the property, which raised at the fair value method under the sinking fund depreciation of fixed assets at the application of the necessity and feasibility, which analysis sinking fund method in different models under the conditions of the application came to the conclusion that sinking fund at fair value method under the category of highway bridges listed companies a positive impact on applications and recommendations.

所以，本文拟通过先介绍固定资产折旧在企业会计核算和报告中的作用，结合当前新会计准则实施的前提，分析现有企业会计准则中各种折旧方法在会计实务应用中的优缺点，通过介绍偿债基金法的来源、含义及特点，介绍公允价值以及货币时间价值的属性和作用，从而提出在公允价值下偿债基金法在固定资产折旧中应用的必要性和可行性，进而分析偿债基金法在不同模型条件下的应用，最后得出偿债基金法在公允价值下对公路桥梁类上市公司应用的积极影响和建议。

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。

The advantage of Straight-line method is simple and clear,liable to be master,but its defect is don't consider use intensity and level of assets;Under the Sum of the years digits method,the accountant applies a depreciable fraction to the net value of an asset to obtain the depreciation charge for that year.

直线折旧法的优点是简单明了、易于掌握，缺点是没有考虑固定资产的利用程度和使用强度；年数总和法是以递减分数作为折旧率，分别乘以固定资产净值的折旧方法。

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

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。

We offer the useful decisionaccounting information through setting up the independent cost itemof "depreciation charge" and propose the policy recommendationsto influence the formulation of relevant policies.

通过比较揭示了现有研究成果的不足，明确提出了折旧计提的减速方法，从理论与实践的结合上创造性地提出了把折旧费用从目前&制造费用&项目中分离出来的设想，通过设置&折旧费用&这一独立的成本项目提供决策有用的会计信息，并据此提出政策建议，以期影响相关政策的制订。

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。

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。

They weren't aggressive, but I yelled and threw a rock in their direction to get them off the trail and away from me, just in case.

他们没有侵略性，但我大喊，并在他们的方向扔石头让他们过的线索，远离我，以防万一。

In slot 2 in your bag put wrapping paper, quantity does not matter in this case.

在你的书包里槽2把包装纸、数量无关紧要。