折旧的

The new point of view that determining the depreciable life with the economic life of the vixed assets is stated in this paper.

本文提出了以固定资产的经济寿命作为折旧年限的观点，并给出了经济寿命的计算方法和确定固定资产折旧年限的实例。

The fixed assets (except workplaces and constructions) depreciable life can be reduced by less than 40% on the basis of its present regulation.

入驻企业的固定资产投资，可在现行规定折旧年限的基础上，按年限不高于40%的比例缩短折旧年限。

Upon the disposal or retirement of a depreciable asset, the cost of the property is removed from the asset account, and the accumulated depreciation is removed from the related contra-asset account.

当一项折旧范围内的资产退出使用或被处置时，该项资产的成本要从资产账户中转出，累计折旧也要从相关的资产对冲账户中转出。

Discussed shallowly accountant the report form plasters the recognition and guards against accountant the report form to plaster also is fictionalizes enterprise's financial condition and the management achievement according to below the fact to indicate: Should count the expense not to include: Empty row realization selling goods; The hideaway or fictionalizes the debt amount; Lengthens amortizes the age limit; The reduction contributes to a common fund the depreciation reserve; The guarantees or the guarantee deals with the bill not to express and so on.

非常感激，帮忙翻译成英文~谢谢浅谈会计报表粉饰的识别与防范会计报表粉饰也就是将企业的财务状况及经营成果按照以下虚构事实予以表述：应计费用未予列入：虚列未实现的销货；隐藏或虚构负债金额；延长折旧年限；减少摊提折旧准备；保证或担保的应付票据未予表示等等。

The Standard on depreciation (SSAP 12) states that 'depreciation is a measure of the wearing out, consumption or other reduction in the useful economic life of a fixed asset whether arising from use, effluxion of time or obsolescence through technological or market changes.

折旧标准(SSAP 12)定义为："折旧是衡量出于经济目的而使用的固定资产，在其使用年限里的耗费，损耗或其他的贬值，尽管因技术和市场变化，可能重新利用，淘汰或废弃。"

Retained earnings (also called earned surplus or accumulated earnings or unappropriated profit)保留盈余（又称未分配盈余、盈余公积、累计盈余或保留净利）Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt.

deferred tax 递延税项（指因为采取不同会计原则而造成实际应税所得和会计利润不等的情况，最常见的情况就是根据税法采取加速折旧法，而为了报表好看又采用直线折旧法，这样造成的税差就作为负债出现。

Some opinions believe that the Accelerated Depreciation Method alone has involved the influence of the obsolescence from the technology advancement; other opinions think that the estimation of the depreciation includes the factors of the underutilization and the obsolescence.

同时，在实务界，对于固定资产折旧和减值的计提，企业会计准则相关规范与我国企业在具体会计的实务操作上相距甚远，人们对固定资产累计折旧和减值准备的辩证关系认识还不够。

Depreciation expense is a charge against taxable income, which reduces the amount of taxes paid, and as a result, increases the cash flow attributable to an investment by the amount of those taxes saved, but depreciation expense under existing tax laws is based on historic cost.

折旧费用是计入应税所得，这样可以减少纳税，结果，增加现金流量是因为这项投资税额的减少，但是在现行税法的折旧费用是根据历史成本计算的。

Declining Balance method; reducing charge method: In depreciation where the annual charge for depreciation is the amount obtained by applying a diminishing rate to the original cost of the asset.

余额递减法；递减计提法：即在折旧时采取对资产的原始成本使用一个递减比率的方法计算年折旧额

Article 31Where a sale and leaseback transaction is determined as a financing lease, any balance between the sales proceeds and the carrying amount of the asset shall be deferred and amortized as an adjustment to depreciation in light of the depreciation pattern of the leased asset.

第三十一条售后租回交易认定为融资租赁的，售价与资产账面价值之间的差额应当予以递延，并按照该项租赁资产的折旧进度进行分摊，作为折旧费用的调整。

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。