折旧的

John Rogers, 11.30.05Once we understand the business and where we think it's going, we'll estimate the sustainable free cash flow the company can generate net income, plus depreciationand amortization, minus maintenance capital spending. Depending on the growth potential, defensibility and profitability of the business, we'll put a 10- 14x multiple on that free cash flow to arrive at a target price.

一旦我们理解公司并且它的发展方向，我们就会估计这家公司能够产生的持续的自由现金流——净收益+折旧+分期还款-净投资，依靠企业的成长潜力、可防御性和收益情况，我们会把目标价定为自由现金流的10-14倍。

The shareholder loan was a particularly efficient means of repatriating cash out of China, since the ability to declare dividends is often constrained by China's traditionally strict accounting rules requiring the deprecation of buildings, which in turn suppresses accounting profits.

股东贷款是将现金汇出中国的一个极其高效率的方式，因为中国传统上严格的会计规定，通常会限制派息能力。中国的会计规定要求对建筑物折旧，这进而会影响企业的会计利润。

Eldon S. Hendriksen and Michael van Breda, the authors from Southern Methodist University of a leading text on accounting theory, have said that annual depreciation, one kind of allocation, is simply a fraction of the total cost and is not necessarily related to occurrences within the year, so it has no real-world connotations.

艾尔敦第亨德里克森和Michael Van Breda公司，作者从南方卫理公会大学的领导的案文对会计理论，有说，每年折旧，一种分配，只不过是一小部分的总费用是没有必然关系发生的内部今年，所以它没有现实世界的内涵。

Core content of this paper consists of four parts : the first part of the enterprise tax planning overview including the concept of tax planning, tax planning with a clear avoidance, tax evasion point of difference, The second part of the tax planning in the business activities of specific applications, including inventory valuation, fixed asset depreciation, marketing activities, the cost of the tax deduction plan.

本论文核心内容由四部分组成：第一部分是企业税务筹划的概述，包括税务筹划的概念，明确税务筹划跟避税、偷税的不同点，第二部分是税务筹划在经营活动中的具体应用，主要包括存货计价方式、固定资产折旧、购销活动、费用扣除的税务筹划。

Any of a number of investments which generate losses, usually due to noncash deductions such as depreciation or depletion, or due to accelerated payments which flow through to individual taxpayers and can be used to offset other income, thereby lowering the individual taxable income.

逃税手段，纳税隐蔽所指可能带来损失的任意一种投资活动，损失一般由非现金形式的扣除造成，如折旧或耗损，或是由于不断增加的、可以用以抵消其他收入，从而减少个人应税收入的付给纳税人的付款。

Lean Manufacture, TOC and theory of low cost control was applied to study.

在研究过程中，通过分析确定了不具竞争力的劳动力成本，较高的资本折旧成本，过高的材料成本及落后的成本控制方法是导致其成本偏高的原因。

By that time Latin, Old Norse (the language of the Viking invaders), and especially the Anglo-Norman French of the dominant class after the Norman Conquest in 1066 had begun to have a substantial impact on the vocabulary, and the well-developed inflectional system that typifies the grammar of Old English had begun to break down.

当时拉丁、旧诺斯，特别是盎格鲁-诺曼法国的统治阶级的诺曼征服之后开始的1066年有较大影响的词汇，而完善的制度可见一斑屈折旧英文文法已开始打破。

The annual depreciation charge under this method is calculated by applying a percentage to the net book value of the asset as at the end of the previous year.

这个方法下的每年的折旧费用是用每年的前一年年末资产的账面净值乘以一个百分比计算出来的。

Based on the stipulations for the operating cost account in China inclusive of consumption of materials and power, maintenance and management, manpower, depreciation of equipment, overhaul charge, and investment loan repayment, etc.

以中国计算运行成本(包括材料消耗、动力消耗、维修与管理、人工、折旧、大修、偿还投资贷款等)的规定为计算基础，将中国正在运行的或即将投产的较大的脱硫工程进行了运行成本的计算与相互比较。

Magazine and service subscriptions, depreciating hardware, frequent software upgrades, development tools, web hosting and internet fees, taxes, and materials and supplies can whittle away your shareware income very quickly, especially when you are first starting out.

订阅杂志和服务，硬件折旧，频繁的软件升级，开发工具，虚拟主机和上网的费用，交税等等支出很快会花掉你的共享软件的收入，特别是在你刚刚开始做的时候。

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。