折旧的

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。

Gains from the sale of depreciable property used in business are treated as ordinary income to the extent such gains result in the recovery of past depreciation.

转让销售经营中使用的可折旧资产所获收益中以前折旧的回收的部分会作为常规收入对待该转让中超过折旧回收的收益部分按照资本利得缴税。

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。

On the basis of this, this paper tries to seek the common law of each periodic depreciation amount of all dynamic depreciation models and constructs the common model of dynamic depreciation of all assets in order to provide the common models for enterprises to input the relative initial condition to directly use fixed assets dynamic depreciation according to their real situation to calculate the dynamic depreciation amount of each period of fixed assets.

在此基础上，本文试图去寻找各种动态折旧模型中各期折旧额的共同规律，进而建立起固定资产动态折旧的通用模型，以供企业根据自己的实际情况代入相应初始条件直接套用固定资产动态折旧的通用模型，方便地计算固定资产各期的动态折旧金额。

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。

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。

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。

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。