折旧的

Accounting on the cash basis does not really reflect the revenue and expenditure as well as the creditor rights and debt; fixed asset without depreciation increases the asset spuriously; the unreasonable write-off of invisible assets; the acceptance of non-cash assets donation increases the expenditure spuriously; the basic construction uniline account calculation can not reflect the finance, revenue and expenditure comprehensively, completely and correctly.

现行高等学校会计制度存在以下不足：收付实现制的会计核算基础不能真实反映高校的收入支出以及债权债务状况；固定资产不提折旧虚增了高校的资产；无形资产的摊销欠合理；接受非现金资产捐赠业务的会计处理虚增支出；基本建设单列账套核算不能全面、完整、准确地反映高校的财务状况和收入支出情况。

Now that it has risen to prominence in the cycling community if one were to compare the Brompton with a car it would have to be a Volvo; reliable and long-lived with low depreciation, more custom choices than ever before and the most appealing body style to date with the same unique, patented technology.

现在，它已经上升单车社会突出人若比较汽车的布朗普顿它会成为沃尔沃，可靠的和长期的低折旧生活比以往任何时候更多的自定义选择之前和最有吸引力的身体风格迄今为止同样独一无二的专利技术。

Authorities shall consider all available evidence on the proper allocation of costs, including that which is made available by the exporter or producer in the course of the investigation provided that such allocations have been historically utilized by the exporter or producer, in particular in relation to establishing appropriate amortization and depreciation periods and allowances for capital expenditures and other development costs.

主管机关应考虑关于成本适当分摊的所有可获得的证据，包括出口商或生产者在调查过程中提供的证据，只要此类分摊方法是出口商或生产者一贯延续使用的，特别是关于确定资本支出和其他开发成本的适当摊销和折旧期限及备抵的证据。

The measure of wearing out, consumption or other reduction in the useful life of a fixed asset whether arising from use, effluxion of time or obsolescence through technology and market changes is called depreciation.

对固定资产在使用期限内磨损、消耗和其他原因减少的一种估量称为折旧，这些价值的减少是由于使用中的磨损、时间的推移或技术的进步及市价的变动引起的价值损失。

Free or virtually free use of the controlling shareholder of the housing and land, reduce expenditure, inflated profits Some state-owned enterprises from the branch or branches of the restructuring of listed companies, the use of the controlling shareholder of the housing and land, is almost free of charge, and housing maintenance, depreciation and related taxes and fees are paid by the controlling shareholder of all expenditure and reduce the listed companies The cost of a listed company inflated profits.

四、免费或近乎免费使用控股股东的房屋和土地，减少支出、虚增利润一些由国有企业的分厂或分公司改制上市的公司，使用控股股东的房屋和土地，几乎是免费使用，而房屋的维护、折旧和交纳有关税费则全部由控股股东开支，降低了上市公司的成本，虚增了上市公司的利润。

Examples include depreciation methods, inventory valuation methods, debt restructuring methods, and etc.

这些会计政策包括同一经济业务因为不同会计方法的选用而产生的纳税筹划，例如固定资产折旧方法、存货计价方法等，还包括同一经济业务因为具体操作方式的选择而产生的会计处理方式的差异，例如债务重组方式的选择等等。

B For the assets over which the enterprise has drawn a reserve fund for value decrease, depreciation or bad debt, if the taxable income has been increased at the time of filing tax returns, the enterprise shall be permitted to make an adverse tax payment adjustment regarding the write-off reserve due to disposal of the relevant assets by value recovery or transfer, for the fixed assets and intangible assets among the above mentioned assets, the deductible depreciated or amortized amount may be determined on the basis of the book value before the reserve is drawn.

企业已提取减值、跌价或坏帐准备的资产，如果申报纳税时已调增应纳税所得，因价值恢复或转让处置有关资产而冲销的准备应允许企业做相反的纳税调整；上述资产中的固定资产、无形资产，可按提取准备前的帐面价值确定可扣除的折旧或摊销金额。

Revaluation of options can be complicated if option pricing models are used, but for many purposes the valuation can be simplified by amortizing the premium paid and recognizing the change in the difference between the current fair value of the underlying item and the strike price in the contract in current period net income.

选择的升值可能是复杂的如果选择价模型被使用，但为许多目的估价可能由折旧保险费被支付和认可简化变化在区别上在部下的项目的当前的公平的价值和结算价之间在合同在当前净收入。

There is an investment postscript in our textile saga. Some investors weight book value heavily in their stock-buying decisions (as I, in my early years, did myself). And some economists and academicians believe replacement values are of considerable importance in calculating an appropriate price level for the stock market as a whole. Those of both persuasions would have received an education at the auction we held in early 1986 to dispose of our textile machinery. The equipment sold (including some disposed of in the few months prior to the auction) took up about 750,000 square feet of factory space in New Bedford and was eminently usable. It originally cost us about $13 million, including $2 million spent in 1980-84, and had a current book value of $866,000. Though no sane management would have made the investment, the equipment could have been replaced new for perhaps $30-$50 million.

有关我们在纺织业投资的&辉煌历史&还有一段后话，有些投资人在买卖股票时把帐面价值看得很重，也有些经济学者相信重置价值在计算一家公司的股价时极为重要，关于这两种说法在经过拍卖纺织机器设备后，让我好好地上了一课，卖掉的设备满满一工厂全为堪用品，原始成本为一仟三百万美金(包括近几年投入的二百万)，经过加速摊提折旧后，帐面价值八十六万，虽然没有人会笨到再继续投资，但要买一套全新的设备也要花三、四千万美金。

For very large P2P, multiple levels of coordinators for each country, city, and organization might be necessary.

也有可能建立一个过剩计算力的市场，个人、组织者能够销售他们没有使用的计算力来赚取一定的收入，这样能够增加投资的回报率并削减计算机的折旧期。

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。