固定资产成本

以比直线折旧法更快的速度注销固定资产的成本。

A depreciation method which allows faster write-offs than the straight line method .

替代效应指，如果利率降低了，固定资产投资成本相对减少，企业会考虑增加资本减少劳动力，就业减少。

Refers to the substitution effect , if the lower interest rates , investment in fixed assets relative reduction in cost , companies will consider increasing the capital to reduce labor , then employment reduced .

固定资产的成本包括买价、关税金、买佣金和其他为取得资产和使其达到交付使用状况的一切支出。

The cost of a plant asset is the purchase price , applicable tax-es , purchase commissions , and all other amounts paid to ac-quire the asset and to ready it for its intended use .

为解决这一难题，从电力行业自身的发展需要入手，在结合当前成本管理理论发展现状的基础上，本文将寿命周期成本理论引入到固定资产的成本管理之中。

To cope with the issue , based on the latest development in the theories concerning cost management , the thesis introduces life cycle cost theory into cost management of capital assets targeting at the need for development of the power industry .

降低固定资产投资和运行成本，提高设备的综合利用能力。

Reduce the fixed asset investment and operating costs , improve equipment utilization capabilities .

结果社区卫生服务总成本中劳务成本占8015%，固定资产折旧和维修成本占1051%。社区卫生服务中临床类服务的成本约占5000%。

Results The results showed that the labor service cost is 80 15 % of the total , the clinical service cost is 50 % in community health service .

固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。

The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets .

企业固定资产折旧提取的过程，就是固定资产价值向产品成本和经营费用转移的过程，折旧的多少，影响了企业利润，进而产生了间接抵税效果，本文就此作用作了初步分析。

The process of depreciation extraction of enterprise fixed assets is the process of shifting the fixed assets value on product cost and operating cost . The amount of depreciation influences the profit of enterprise and has an indirect tax balance effect .