加速折旧

政府一直在搞税额抵免、加速折旧及其他一些经济上的花招。

The government has been offering tax credits , accelerated depreciation , and other economic hanky-panky .

双倍余额递减法是《工业企业财务制度》中固定资产加速折旧的方法之一。

The declining balance depreciation is one of accelerated depreciation methods on fixed assets in enterprise accounting systems without mathematical formula .

中国应借鉴印度的做法，充分运用加速折旧政策，将需要扶持的行业纳入优惠范围，如高新技术产业、服务业等，以吸引FDI流入这些行业，加快这些行业的发展。

China should make the industry which should be supported enjoy the accelerated depreciation incentives , such as high-tech industries , and FDI will be attracted to invest in these industries . 3 .

在现行的会计制度中，提倡企业使用加速折旧法。

Current accounting system recommends enterprises to use accelerated depreciation .

你甚至不只是个折旧资产，甚至你是会加速折旧的！

Not only are you a depreciating asset , your depreciation accelerates !

固定资产加速折旧的意义和计算方法

Significance and a method of accelerated depreciation of fixed assets

年数总和法是以固定资产使用年限数为算术级数和的倒数乘以尚可使用年数作为折旧率计提折旧额的一种快速折旧方法，是一种加速折旧模型。

The annual summation model is the accelerate depreciation model .

将此直线折旧率翻一番得出加速折旧率为4%。

Doubling this straight-line rate indicates an accelerated depreciation rate of4 % .

计算机设备评估中的加速折旧问题

The Issue of Accelerated Depreciation in Assessment of Computer Equipments

关于固定资产加速折旧法有关问题的探讨

A Discussion about the Accelerated Depreciation Method of Fixed Asset

浅谈加速折旧法的简便算法

On the Simple Calculation Way of Accelerating Depreciation Method

加速折旧对资本投资影响的定量分析

A Quantitative Analysis of Accelerated Depreciation Affecting Capital Investment

机器、设备和工业建筑物的加速折旧

Accelerated depreciation for machinery , equipment and industrial buildings

如符合有关规定，也可采用加速折旧法。

If conforming to relevant regulations , accelerated depreciation method may be adopted .

其他折旧方法大部分是各种加速折旧法。

Most of the other depreciation methods are various forms of accelerated depreciation .

至今最为广泛使用的加速折旧法叫双倍余额递减法。

By far the most widely used accelerated depreciation method is called double-declining-balance method .

采用加速折旧法就一定会减少纳税支出吗？

Will accelerated depreciation really reduce tax expenditure ?

试论固定资产加速折旧法

Talk on Accelerated Depreciation Method of Capital Assets

为什麽税务用途的加速折旧法产生了一项负债？

Why does the accelerated method of depreciation for tax purposes lead to a liability ?

工程机械加速折旧之浅见

Discussion of Accelerating Depreciation of Engineering Machinery

充分利用加速折旧优惠政策。

Take advantage of accelerated depreciation incentive .

双倍余额递减法是计提固定资产折旧方法中的一种加速折旧法。

The double balance decline is a kind of rapid depreciation way on the fixed property .

加速折旧方法的理论分析

Theoretical analysis of accelerating the depreciation

大力推行税法折旧政策对加速折旧政策具有重要意义。

It is important meaning for accelerating depreciation policy to carry on tax law depreciation policy .

这些政策包括税收优惠政策、加速折旧政策和投资税收抵免政策等。

These policies include : favourable tax policy , accelerating depriciation policy and investment tax credit policy .

加速折旧法最适合于在寿命早期能产生较高收益的资产。

The accelerated metheds apply best to those assets that general greater revenue earlier in their useful lives .

实施加速折旧政策既能促进企业自身的发展，也有利于促进国家经济的长远发展。

Application of accelerating depreciation policy not only enhances enterprise and also favors long term development of nation economy .

但该公司确实是在使用直线折旧法时比使用加速折旧法时更盈利吗？答案当然是否定的。

But is the company more profitable than if it had used an accelerated method ? The answer is no !

使用双倍余额递减法时，加速折旧率计算为直线折旧率的一定比例。

Under the declining-balance method , an accelerated depreciation rate is computed as a specified percentage of the straight-line depreciation rate .

在加速折旧法下，早期记录的较大费用与这些期内的较高收益相配比。

The greater expense recorded under the accelerated methods in the earlier periods is matched against those periods ' greater revenue .