折旧

If all revenues earned in a period are collected and that depreciation is the only noncash expense, the average net income can be reached by subtracting average depreciation from average cash flow.

如果一定时期内的收入都已经收回且折旧是惟一的非现金费用，则从平均现金流量中减去折旧即是平均净收益。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Article 36 Depreciation of fixed assets in the nature of investments during the development stage and subsequent stages of an enterprise engaged in the exploitation of oil resources may be computed on a consolidated basis without retaining salvage value; the period of depreciation shall not be less than six years.

第三十六条从事开采石油资源的企业，在开发阶段及其以后投资所形成的固定资产，可以综合计算折旧，不留残值，折旧的年限不得少于六年。

Depreciation on fixed assets of enterprises with Taiwan investment may be accelerated and the scrap value may not be maintained after the approval of the tax authority.

台胞投资企业对固定资产计提折旧，经税务机关批准，可对固定资产实行加速折旧，也可不留残值。

If the taxable amount is not enough for setoff, the margin may be carried forward to subsequent years for setoff.

第九十八条企业所得税法第三十二条所称可以采取缩短折旧年限或者采取加速折旧的方法的固定资产，包括

And there are two depreciation methods , they are the accelerated depreciation method and the straight-line depreciation method.

而计提折旧的方法有直线法和加速折旧法两种。

Retained earnings (also called earned surplus or accumulated earnings or unappropriated profit)保留盈余（又称未分配盈余、盈余公积、累计盈余或保留净利）Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt.

deferred tax 递延税项（指因为采取不同会计原则而造成实际应税所得和会计利润不等的情况，最常见的情况就是根据税法采取加速折旧法，而为了报表好看又采用直线折旧法，这样造成的税差就作为负债出现。

Some opinions believe that the Accelerated Depreciation Method alone has involved the influence of the obsolescence from the technology advancement; other opinions think that the estimation of the depreciation includes the factors of the underutilization and the obsolescence.

同时，在实务界，对于固定资产折旧和减值的计提，企业会计准则相关规范与我国企业在具体会计的实务操作上相距甚远，人们对固定资产累计折旧和减值准备的辩证关系认识还不够。

Fixed number of year of the essence to praedial depreciation, depreciation and the different understanding that incomplete is worth and different processing technique, can reach different assessment result.

对不动产折旧的实质、折旧年限及残值的不同认识和不同处理方法，会得出不同的评估结果。

Annual depreciation expense then is computed by applying this accelerated depreciation rate to the undepreciated cost of the asset.

年折旧费就用这个加速折旧率乘以待折旧成本得出。

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。