折旧额

年折旧额是用资产成本减去预计残值得出的可折旧金额，再除以预计使用年限计算出来的。按付款当日价格计算的等值款额

The annual depreciation expense is computed by deducting the estimated residual value ( or salvage value ) from the cost of the asset and dividing the remaining depreciable cost by the years of estimated useful life . money of the day equivalent

返回某项固定资产用余额递减法计算的特定或部分时期的折旧额

Returns the depreciation of an asset for a specified or partial period using a declining balance method

解决程序（Solver）和其他统计工具帮助企业所有者确定今年采用的折旧额。

Solver and other statistical tools help the business owner decide what deduction to take in the current year .

会计应确定每年折旧额的百分比。

Accountants expense a certain percentage of the depreciated value each year .

利用简便算法，可快速计算出各年的年折旧额。

Making use of the simple calculating method can calculate the year depreciation sum of each year quickly .

固定资产净值：是指固定资产原价减去历年已提折旧额后的净额。

Net Value of Fixed Assets : is obtained by deducting depreciation over years from the original value of fixed assets .

一个动态电子表格可以显示几年的记录，其中有以前几年的折旧额历史，也有以后几年的折旧额。

A dynamic spreadsheet can display multiple years , presenting the history of deductions in previous years and those for future years .

（三）各类固定资产的期初和期末原价、累计折旧额及固定资产减值准备累计金额。

The original prices at the beginning and the end , the amount of accumulative depreciation , and accumulative amount of the impairment provisions for fixed assets .

本研究以沈阳市的国有企业为研究对象，将亏损额大于折旧额作为企业陷入财务困境的标志。

This study regards that deficit surpass depreciation as a signal of financial distress , and tries to predict financial failure of state-owned enterprises of Shenyang City .

本文通过运用会计学中的年限平均法的最低年折旧额理论，解决计算机设备在购置过程中的最佳投资效果问题；

By applying the accounting method of annualized average discount amount , this article presented a way of achieving optimal investment results for the procurement of computer equipment .

本文对双倍余额递减法的年折旧额计提以及存在的缺陷问题进行了初探。利用简便算法，可快速计算出各年的年折旧额。

The article gives us the annual depreciation account and the existed problems . Making use of the simple calculating method can calculate the year depreciation sum of each year quickly .

调整折旧额的主要方法是改变折旧主体或折旧额的时间分布，现代租赁为此提供了灵活的调整机制。

The main method of depreciation adjustment is to change the main body of depreciation or the time distribution of the sum of depreciation . Modern leasing provides flexible mechanisms to adjust the main body and the time distribution .

应计折旧额，是指应当计提折旧的固定资产的原价扣除其预计净残值后的金额。返回某项固定资产按年限总和折旧法计算的每期折旧金额

The term " depreciable amount " refers to the amount of deducting its expected net salvage value from the original price of the fixed asset to be depreciated . Returns the sum-of-years ' digits depreciation of an asset for a specified period

现时条文可能令税务局在建筑物变卖时给予过份慷慨及不正确的折旧免税额。

The existing provisions may require the Inland Revenue Department to provide for an over-generous and distorted depreciation allowance claim upon disposal of the building .

在削减折旧免税额的经济理由很强大的日本，公司的游说肯定会阻止政府采取此类措施。

In Japan , where the economic case for cutting depreciation allowances is powerful , the business lobby can be relied on to block any such move .

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.

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 .

应计折旧资产的应计折旧额

Depreciable amount of a depreciable asset

通过建立模型和编程计算，给出了双倍余额递减法计提折旧不会出现最后两年折旧额为负数或大于倒数第3年折旧额时的净残值率的取值范围。

Based on the module establishment and program calculation , this article defines the value scope of the net salvage , in which the depreciation amount in the last two years will not be negative number , nor will it exceed that of the third year from last .