折旧

Their sum becomes the denominator of fractions that are applied against the depreciable cost of the asset in allocating the total depreciation over the estimated useful life.

它们的总数就成为用于按预计使用寿命分配折旧总额的资产的折旧费用的分数的分母，分数的分子就是资产预计使用寿命相反顺序的单个年数。

Depreciable assets are normally shown at their original cost. The accumulated portion of the cost taken as depreciation to date is subtracted from its original cost to obtain the book value of the asset.

应折旧的资产通常是按原始成本列示的，作为至今为止的折旧而注销的那部分累计成本，应从各相关的原始成本中减去，以得出其账面价值。

Upon the disposal or retirement of a depreciable asset, the cost of the property is removed from the asset account, and the accumulated depreciation is removed from the related contra-asset account.

当一项折旧范围内的资产退出使用或被处置时，该项资产的成本要从资产账户中转出，累计折旧也要从相关的资产对冲账户中转出。

The term "depreciation" refers to the systematic amortization of the depreciable amount through a definite method during the useful life of the fixed asset.

折旧，是指在固定资产使用寿命内，按照确定的方法对应计折旧额进行系统分摊。

When depreciable assets are disposed of at any date other than the end of the year, an entry should be made to record depreciation for the fraction of the year ending with the date of disposal.

当折旧范围内的资产不是在年末被处置，必须作一个会计分录记录当年截至处置日那段时间的折旧。

Discussed shallowly accountant the report form plasters the recognition and guards against accountant the report form to plaster also is fictionalizes enterprise's financial condition and the management achievement according to below the fact to indicate: Should count the expense not to include: Empty row realization selling goods; The hideaway or fictionalizes the debt amount; Lengthens amortizes the age limit; The reduction contributes to a common fund the depreciation reserve; The guarantees or the guarantee deals with the bill not to express and so on.

非常感激，帮忙翻译成英文~谢谢浅谈会计报表粉饰的识别与防范会计报表粉饰也就是将企业的财务状况及经营成果按照以下虚构事实予以表述：应计费用未予列入：虚列未实现的销货；隐藏或虚构负债金额；延长折旧年限；减少摊提折旧准备；保证或担保的应付票据未予表示等等。

Therefore, enterprises how to choose the depreciation method to calculate depreciation will become very important thing.

因此，企业怎样选择折旧方法来计算折旧额便成为十分重要的事情。

Four methods of depreciation are widely used:Straight-line,Units of output,Double declining-balance and Sum of the yeas digits.

固定资产折旧方法很多，常见的有直线折旧法、工作量法、双倍余额递减法和年数总和法。

The Standard on depreciation (SSAP 12) states that 'depreciation is a measure of the wearing out, consumption or other reduction in the useful economic life of a fixed asset whether arising from use, effluxion of time or obsolescence through technological or market changes.

折旧标准(SSAP 12)定义为："折旧是衡量出于经济目的而使用的固定资产，在其使用年限里的耗费，损耗或其他的贬值，尽管因技术和市场变化，可能重新利用，淘汰或废弃。"

Article 16In calculating the depreciation of a leased asset, the lessee should adopt a depreciation policy for leased assets consistent with that for depreciable assets which are owned by the lessee.

第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。

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。