残值

Article 20 An enterprise shall, at least at the end of each year, review the useful life, expected net salvage value, and depreciation method of the productive biological assets.

第二十条企业至少应当于每年年度终了对生产性生物资产的使用寿命、预计净残值和折旧方法进行复核。

Article 33 In respect of the computation of depreciation of fixed assets, the salvage value shall first be estimated and deducted from the original cost of the assets.

第三十三条固定资产在计算折旧前，应当估计残值，从固定资产原价中减除。

Article 36 Depreciation of fixed assets in the nature of investments during the development stage and subsequent stages of an enterprise engaged in the exploitation of oil resources may be computed on a consolidated basis without retaining salvage value; the period of depreciation shall not be less than six years.

第三十六条从事开采石油资源的企业，在开发阶段及其以后投资所形成的固定资产，可以综合计算折旧，不留残值，折旧的年限不得少于六年。

Article 18 An enterprise shall, in accordance with the nature of a productive biological asset, the information about the utilization, and the form of realization of the relevant expected economic benefits, reasonably ascertain the useful life, expected net salvage value, and depreciation methods of this productive biological asset.

第十八条企业应当根据生产性生物资产的性质、使用情况和有关经济利益的预期实现方式，合理确定其使用寿命、预计净残值和折旧方法。

In respect of the computation of depreciation of fixed assets, the salvage value shall first be estimated and deducted from the original cost of the asset.

对于固定资产的折旧计算，应当估价残值，从固定资产原价中减除。

To seasonal products such as fashion apparel, because demand uncertainty is great and the sell period is short. After the sell season, the scrap value of the unsold product is little.

对季节性产品，比如服装来说，由于需求的不确定性大，且销售基本都集中在很短的时间，销售期过后，余货的残值很小。

Depreciation on fixed assets of enterprises with Taiwan investment may be accelerated and the scrap value may not be maintained after the approval of the tax authority.

台胞投资企业对固定资产计提折旧，经税务机关批准，可对固定资产实行加速折旧，也可不留残值。

Tax is levied according to this tax item on financial leasing no matter whether or not the lessor sells the equipment at scrap value to the lessee.

凡融资租赁，无论出租人是否将设备残值销售给承租人，均按本税目征税。

First,an orthogonal method is used to get the perturbation into a series of functions.

正则摄动法和加权残值法是求解非线性力学问题的两个常用方法。

Stipulated steel qualitative boat is sunken namely after year, woodiness boat IO after year, the damage value of this boat is 0,.

也就是规定了钢质船凹年后，木质船IO年后，该船的残值为零，。。。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。