折旧的

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

Housing depreciable lives and the absence of an employee's length of service housing provident fund houses are calculated to 1999, housing provident fund has been established workers purchase of a service discount to the former housing provident fund.

住房折旧年限和未建立住房公积金的购房职工的工龄均计算到1999年，已建立住房公积金的职工购房的工龄折扣计算到建立住房公积金前。

Mainly mean inside the source margin that the surplus of the production management activity creation that business enterprise passes oneself to carry on the margin, mainly include the business enterprise to subsist the income, depreciation the reserve, fixed assets fluxion funds become now transfer.

内源融资主要是指企业通过本身的生产经营活动产生的盈余来进行融资，主要包括企业的留存收益、折旧准备金、固定资产变现的流动资金转移。

The effect of basing depreciation of historical costs in inflationary periods is to give a misleadingly good impression of profit, particularly in companies with many old fixed assets.

对在通涨期的前期成本折旧基础的影响，会误导地留下赢利的好印象，特别是对那些拥有许多陈年已久固定资产的公司。

Consequently the financial structure of listed Chinese companies is changing quickly: net debt rose from 23 per cent of equity in 2002 to 36 per cent in 2006 and from 1.1 times earnings before interest, tax, depreciation and amortisation to 1.3 over the same period.

因此，中国上市公司的财务结构正在迅速变化：净债务在总股本中所占比率，从2002年的23%，升至2006年的36%，同时对未计利息、税项、折旧和摊销前收益的倍数，从1.1倍升至1.3倍。

According to "mobile phone repair replacement of goods returned the responsibility of states that" the provisions of Article XIX, in line with a replacement condition, and the sellers have the same model with the standard mobile phone products, consumers reluctant to exchange the required return, the seller should be returned , but for the commodities should be used according to the provisions of the rate of depreciation charge depreciation.

根据《移动电话商品修理更换退货责任规定》第十九条的规定，符合换货条件，并且销售者有同型号同规格移动电话机商品，消费者不愿意调换而要求退货的，销售者应当予以退货，但对于使用过的商品应当按规定的折旧率收取折旧费。

And take STC technology center as real diagnosis elaboration object, in full consideration enterprise scale expansion and advanced equipment use, specially in indirect cost because the fixed asset amortizes the amount the increase to assign the existence between various products the main question, introduced and has used the department Activity based cost management.

并以STC技术中心为实证阐述对象，在充分考虑企业规模的扩大和先进设备的使用，特别是间接成本中由于固定资产折旧金额的增加在各产品之间分配存在的主要问题，引入并采用了部门作业成本管理方法。

The book balance under this System refers to the actual amount of account without deductions of provision made for the account (e.g., accumulated depreciation, provisions for impairment of assets).

本制度所称的账面余额，是指某科目的账面实际余额，不扣除作为该科目备抵的项目（如累计折旧、相关资产的减值准备等）。

The mathematical model of complex countercurrent multi-effect evaporation with condensed water flash is established, which aims at minimum annual cost (including cost of fresh vapor, vacuum pump power, evaporator, maintenance and depreciation).Based on such decisive variables as the pressure of fresh vapor, the pressure of condenser and heat-transfer mean temperature difference of vari-effect,the model is solved by the complex method,Lagrangian multiplier method, iteration method and matrix method.The practical example indicates that the influence of the pressure of fresh vapor, the pressure of condenser and flash of condensed water on the optimum design results is notable.

建立了带有冷凝水闪蒸的复杂逆流多效蒸发系统优化设计的数学模型，该模型以整个蒸发系统的年总费用(包括加热蒸汽年费用、真空泵年动力费用以及蒸发器和辅助设备的年折旧维修费用等)最小为优化目标，以生蒸汽压力、冷凝器真空度及各效有效传热温度差为决策变量，提出一种新算法———复合形法结合Lagrangian乘子法、迭代法和矩阵法求解模型。

In the cost approach, the value of a property is derived by estimating the replacement or reproduction cost of property and then abstracting the amount of depreciation (i.e., deterioration and obsolescence) in the property from all causes.

成本途径中，资产的价值的确定是通过估算资产的复原重置成本或更新重置成本，进而扣除该资产由于各种原因所形成的折旧额。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。