折旧的

Faulty system of the ship on international already was built old, our country is in 7, 80 time had made allowance for depreciation to state-owned fishery shipping, steel qualitative fisher is annual allowance for depreciation 5, the depreciation of woodiness fisher slaughters the Ruan that it is m .

国际上船舶报废制度已建立多年，我国在七、八十年代对国有渔业船舶制定过折旧率，钢质渔船每年折旧率5呢，木质渔船的折旧宰为m阮。

For the former, the shortest number of years should not be less than 60% of the legal number, for the latter, double-balance degression or year summation should be adopted.

采取缩短折旧年限方法的，最低折旧年限不得低于法定折旧年限的60%；采取加速折旧方法的，可以采取双倍余额递减法或者年数总和法。

The widely used approach of recognizing an equal amount of depreciation expense in each period of a depreciable asset's useful life.

在可折旧资产的有效寿命期内，在每一期确认相等金额作为折旧费用的折旧方法。

Improvement of depreciation method of highway construction equipment;2. Point out depreciation expenses is an important part of equipment price by analyzing equipment price structure in the thesis? Anatomy favorableness and disbennifit infections of equipment price and enterprise benefit by selecting different depreciation method s.

从分析装备价格构成入手，指出了折旧费用是装备价格的重要组成部分；剖析了不同折旧方法的选用对装备价格和企业利益的影响；强调折旧方法的选用一定要考虑本行业和本企业的实际，在有利于装备生产和企业利益的前提下，可适当加大应用加速折旧法的力度。

Point out depreciation expenses is an important part of equipment price by analyzing equipment price structure in the thesis? Anatomy favorableness and disbennifit infections of equipment price and enterprise benefit by selecting different depreciation method s.

从分析装备价格构成入手，指出了折旧费用是装备价格的重要组成部分；剖析了不同折旧方法的选用对装备价格和企业利益的影响；强调折旧方法的选用一定要考虑本行业和本企业的实际，在有利于装备生产和企业利益的前提下，可适当加大应用加速折旧法的力度。

Where Enterprises calculate taxable income, the following expenses incurred by Enterprises as long-term fees to be amortized and that are amortized in accordance with provisions may be deducted(1) reconstruction expenses for fixed assets that have been depreciated in full;(2) reconstruction expenses for fixed assets leased from other parties;(3) heavy repair expenses of fixed assets; and(4) other expenses that shall be treated as long-term amortization fees.

在计算应纳税所得额时，企业发生的下列支出作为长期待摊费用，按照规定摊销的，准予扣除：(1)已足额提取折旧的固定资产的改建支出；(2)租入固定资产的改建支出；(3)固定资产的大修理支出；(4)其他应当作为长期待摊费用的支出。

Four depreciation methods,which are widely used at home and abroad,are discussed in detail.They are straightline depreciation,sum of years digits depreciation,,fixed rate depreciation and double declining balance depreciation.

主要讨论目前国内外广泛应用的 4种折旧方法，即直线折旧法、年数总和折旧法、双倍余额递减折旧法、定率递减折旧法。

The balance of the proceeds from the alienation or disposal of a fixed asset by an enterprise, after deduction of the net undepreciated value, or the residual value of the asset and the handling fees, shall be entered into the profit and loss ccount for the current year.

第四十四条企业转让或者变价处理固定资产的收入，减除未折旧的净额或者残值及处理费用后的差额，列为当年度的损益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue inc

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。关键词：固定资产；折旧；借款利息资本化；税收收益

A valuation account set up to allow for the depreciation in an asset.

折旧准备金，折旧备抵金为某项资产折旧而设置的计值帐户。

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。