折旧

Deferred charges, expenses Expenditures carried forward as an asset until they become relevant (such as an advance rent payment of insurance premium).

待摊费用，递延费用，转结费用作为资产向前递延直至相应开支发生。递延折旧，推迟折旧

Deprecation of fixed assets is based on the rates authorized under the Scheme of Control.

固定资产折旧乃按管制法则的折旧计算。

The new point of view that determining the depreciable life with the economic life of the vixed assets is stated in this paper.

本文提出了以固定资产的经济寿命作为折旧年限的观点，并给出了经济寿命的计算方法和确定固定资产折旧年限的实例。

The fixed assets (except workplaces and constructions) depreciable life can be reduced by less than 40% on the basis of its present regulation.

入驻企业的固定资产投资，可在现行规定折旧年限的基础上，按年限不高于40%的比例缩短折旧年限。

In other cases the sales proceeds are deducted from the total depreciable balance at the beginning of the year thus reducing total depreciation for the current and future years.

另外一种情况，销售收入减去年初所有可折旧的开支，因此，要减少今年和以后能折旧的总额。。。。

Separate depreciation expense and Accumulated Depreciation accounts are maintained for different types of depreciable assets, such as factory buildings, delivery equipment, and office equipment.

不同的应计提折旧的资产，如：厂房、运输工具和办公设备等，设有独立的折旧费和累计折旧账户。

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。

A valuation account set up to allow for the depreciation in an asset.

折旧准备金，折旧备抵金为某项资产折旧而设置的计值帐户。

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。