加速折旧法

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 .

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

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 ?

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 .

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 !

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 .

在本章中，我们将演示并讲解直线折旧法和最常用的加速折旧法-双倍余额递减法。

In this chapter , we illustrate and explain straight-line depreciation and double declining-balance , a most widely used accelerated method .

结果在几种固定资产的折旧方法中，加速折旧法是最趋于现金收支规律的一种方法。

Results In the methods of the depreciation of the fixed asset , methods of the accelerated depreciation is the best methods .

通过比较分析得出在比例税率的情况下，采用加速折旧法可以使企业负担的所得税现值最少。

Adopting speeding depreciation methods may make the current value amount least that the business should burden by comparing and analyzing proportion tax rate .

诚然，加速折旧法有其强大的理论优势，但也并非万能，有些与其他折旧法一样共同面对的问题，加速折旧法虽然考虑到了，但也仅仅只能起到缓解的作用。

Acceleration depreciation has powerful theory advantage , however , it can only relieve some accounting problems , in contrast to other depreciation methods .

然而，在资产的整个使用年限内，直线折旧法和加速折旧法确认的折旧总额是相同的。

Over the entire life of the asset , however , both the straight-line method and accelerated methods recognize the same total amount of depreciation .

使用直线折旧法会使公司报告比使用加速折旧法更高的利润。

Using the straight-line depreciation method will cause a company to report higher profits than would be reported if an accelerated method were in use .

实行物价变动会计模式，采取存货流动计价，依照后进先出法与采用依经济寿命计算的加速折旧法。

Accounting mode for price changing use with stock floating price , and use with accelerating depreciation method in respect of last-in first-out method and economic life .

因此，财务报表中使用加速折旧法的企业仅仅是在计算净收益时比使用直线折旧法的企业更保守一点而已。

Thus a business that uses an accelerated depreciation method in its financial statements is simply measuring its net income more conservatively than a business that uses straight-line .

本文就加速折旧法月折旧额的计提、双倍余额递减法转直线法、计提固定资产减值后折旧额的计提及减值准备转回后的会计处理等问题进行了探讨。

This paper discusses several issues such as the calculation of depreciation amount per month , the shift from double balance descending method to beeline method , the calculation of depreciation amount after the devaluation of fixed asset and the accountancy transaction after the devaluation reserve etc.

加速折旧法比直线折旧法加大了折旧费的计提，因而减小了报告净收益。

Accelerated depreciation methods result in higher charges to depreciation expense and , therefore , lower reported net income than straight-line depreciation .

本文主要阐述了固定资产加速折旧的意义，并通过分析加速折旧法的特点和实例，充分验证了企业固定资产实行加速折旧的可行性和必要性。

This paper mainly expatiates on the significance of accelerating depreciation of fixed assets and fully verifies its feasibility and necessity upon analysis of its characteristics and examples in the enterprises .