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

利用折旧法中的楼梯法，再结合设备的主要组成物质的排放因子，初步分析了机械设备在折旧过程中排放的CO2量。

The staircase method , combined with the main emission factors of the equipment , was used to analyze the CO2 emission of depreciation of manufacturing machinery .

企业应逐步推行快速折旧法

Enterprises should carry out the Method of speeding up Depreciation Gradually

摊销无形资产通常用直线折旧法。

The straight-line method normally is used for amortizing intangible assets .

双倍余额递减折旧法的深入研究

The deep research on depreciation method of double decline balance

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 .

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 .

递减价值定率折旧法不适定问题数值解法

Depreciation method of fixed percentage of diminishing value numerical method for improperly posed problems

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 .

递减价值定率折旧法

Depreciation method of fixed percentage of diminishing value

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 ?

稳定的法理解读浅论固定资产市价折旧法

An Interpretation of " Stability " on the Principle of Law On Market Depreciation Approach

用例中的数据，直线折旧法下年折旧率计算如下

Using the data in our example , the annual straight-line depreciation is computed as follows

喜马拉雅条款研究浅论固定资产市价折旧法

The Himalaya Clause On Market Depreciation Approach

定率递减余额折旧法；

Fixed rate on declining balance method ;

原始成本定率折旧法

Depreciation percentage of original cost method

使用年限比例折旧法

Proportional depreciation method of application years

按成本的固定百分比折旧法

Method of fixed percentage on cost

下表概括了整个资产使用年限中直线折旧法对资产的影响。

The following schedule summarizes the effects of straight-line depreciation over the entire life of the asset .

筑路机械设备动态折旧法

Road Machinery Dynamic Depreciation Method

直线折旧法。最简单且最广泛使用的计算折旧的方法是直线法。

Straight-line method . The simplest and most widely used method of computing depreciation is the straight-line method .

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 .

双倍余额递减折旧法

Double declining Balance depreciation

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 !

为了所得税的避税，公司的会计方法通常选用比财务报告上更快的折旧法。

For income tax purpose , the Company uses accounting methods that recognize depreciation sooner than for financial reporting purposes .

直线折旧法在资产使用年限内将等额折旧费用分配到每一年度。

The straight-line method allocates an equal portion of depreciation expense to each period of the asset 's useful life .