建筑物折旧

关于基层水管单位小型水工建筑物折旧的探讨

Probe into the Depreciation of Small Hydraulic Structure in Basic-level Water Management Unit

在房地产估价实务中，估价人员时常将成本法中的建筑物折旧与会计折旧相混淆。

When estimating real property , many valuators often confuse building depreciation in cost method with accounting .

土地的重置价格是已经对土地使用权价格折旧后的价格，因此，成本法估价公式中的折旧只对建筑物折旧。

Replacement cost of land is a depreciated price of land use rights , so depreciation in formula is the depreciation only for building .

股东贷款是将现金汇出中国的一个极其高效率的方式，因为中国传统上严格的会计规定，通常会限制派息能力。中国的会计规定要求对建筑物折旧，这进而会影响企业的会计利润。

The shareholder loan was a particularly efficient means of repatriating cash out of China , since the ability to declare dividends is often constrained by China 's traditionally strict accounting rules requiring the deprecation of buildings , which in turn suppresses accounting profits .

机器、设备和工业建筑物的加速折旧

Accelerated depreciation for machinery , equipment and industrial buildings