折旧

It may be that the market value of most machines actually declines in a way that is more similar to the result of declining charge depreciation that of straight line depreciation.

大多机器的市场价值递减会与直线折旧的折旧递减结果相一致。

The paper is based on the breakthrough point with the belongings of depreciation charge and information output in accounting practice and have carried on the comparative study such as Chinese and foreign accounting bodies, accounting scholar's concept, essence, calculating method and information disclosure about depreciation.

论文以会计实务中折旧费用的归属和信息输出为切入点，对中外会计机构、会计学者有关折旧的概念、实质、计提方法和信息披露等研究成果进行了比较研究。

Depreciation expense is a charge against taxable income, which reduces the amount of taxes paid, and as a result, increases the cash flow attributable to an investment by the amount of those taxes saved, but depreciation expense under existing tax laws is based on historic cost.

折旧费用是计入应税所得，这样可以减少纳税，结果，增加现金流量是因为这项投资税额的减少，但是在现行税法的折旧费用是根据历史成本计算的。

Declining balance method; reducing charge method: In depreciation where the annual charge for depreciation is the amount obtained by applying a diminish ing rate to the original cost of the asset.

余额递减法；递减计提法：即在折旧时采取对资产的原始成本使用一个递减比率的方法计算年折旧额

After September 11th, training for commercial airlines fell, and today it remains depressed. However, training for business and general aviation, our main activity, is at near-normal levels and should continue to grow. In 2002, we expect to spend $162 million for 27 simulators, a sum far in excess of our annual depreciation charge of $95 million. Those who believe that EBITDA is in any way equivalent to true earnings are welcome to pick up the tab.

事件发生之后，商业飞机训练业务受到严重影响，而且截至目前为止依旧没有改善的迹象，不过我们的业务大宗-商务及一般飞行的训练则维持在近乎正常的水准，并有可能继续维持成长，展望 2002 年，我们预计斥资 1.62 亿美元添购 27 架飞行仿真器，这笔投资金额远超过我们一年的 9，500 万美元的折旧金额，我们欢迎那些爱用 EBITDA(扣除利息税负及折旧摊销前的盈余)的人士来为我们买单。

Declining Balance method; reducing charge method: In depreciation where the annual charge for depreciation is the amount obtained by applying a diminishing rate to the original cost of the asset.

余额递减法；递减计提法：即在折旧时采取对资产的原始成本使用一个递减比率的方法计算年折旧额

Further, it is necessary to disclose accounting policies with respect to depreciation, and to disclose the total depreciation charge for the year.

进而，对于相关折旧，必须披露财务政策，必须披露年度折旧总额。

Through relatively announcing thedeficiency of the existing research, we have put forward thecalculating depreciation moderation method and the imagination ofisolating the depreciation charge from factory expense from thecombination of theory and practice.

论文以会计实务中折旧费用的归属和信息输出为切入点，对中外会计机构、会计学者有关折旧的概念、实质、计提方法和信息披露等研究成果进行了比较研究。

The enterprise uses the different depreciation method to be possible to cause the booth sales volume which each time the fixed asset amortizes to be different, thus influence enterprise's dutiable obtained, then influence assessed income tax.

企业采用不同的折旧方法可以使每期的固定资产折旧的摊销额不同，从而影响企业的应税所得，进而影响应纳所得税额。

Article 31Where a sale and leaseback transaction is determined as a financing lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to depreciation in light of the depreciation pattern of the leased asset.

第三十一条售后租回交易认定为融资租赁的，售价与资产账面价值之间的差额应当予以递延，并按照该项租赁资产的折旧进度进行分摊，作为折旧费用的调整。

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。