累计折旧

谈会计科目表中将累计折旧列为资产类的缺陷

In Accounting Title , Defect of Dividing Accumulated Depreciation into kind of Asset

帐面价值是资产价值减去累计折旧。

Book value represents the cost of the asset minus the accumulated depreciation .

年度折旧和累计折旧；

Depreciation for the year and accumulated depreciation ;

坏账准备的涉税问题探讨浅议固定资产减值准备与累计折旧的关系

Talking about the Relation between Reserve for Decrease in Value and Accumulated Depreciation of Fixed Assets

累计折旧科目与你以前见过的哪些资产会计科目相似？

How is the Accumulated Depreciation account similar to other asset accounts you have seen in the past ?

资本净值与固定资本比率固定资产的账面净值是它的成本价减相对应的累计折旧。

Net worth to fixed capital ratio The book value of a plant asset is its cost minus the related accumulated depreciation .

固定资产的原值、累计折旧和净值，应当在会计报表中分别列示。

The original value , accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement .

累计折旧是一个资产对冲账户，代表该项资产成本中已被分配到费用账户的那部分。

Accumulated depreciation is a contra-asset account , representing that portion of the asset 's cost that has already been allocated to expense .

重新估价，如对流通中的货币或现在的资产进行重估。固定资产重估时，任何在重估当日存在的累计折旧不应记入收益。

When fixed assets are revalued upwards , any accumulated depreciation existing at the date of the revaluation should not be credited to income .

该资产账户和累计折旧账户仍应留在账目中，在资产退出使用前不再作任何账户处理。

The asset account together with the Accumulated Depreciation account should remain in the accounting records without further entries until the asset is retired .

销售厂房类资产，售价为100，原始成本为40美元，累计折旧为20美元。

Sold some plant assets , the price is $ 100 , the original cost is $ 40 , the accumulated depreciation is $ 20 .

固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。

The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets .

（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 .

通过融资租赁租入的固定资产应披露每类租入资产的账面原值、累计折旧、账面净值。

The original book value , accumulated depreciation and net book value of fixed assets under finance leasing shall be disclosed on the basis of each leased asset type .

如何确定固定资产和累计折旧的重点审计领域，提高它们的审计效率，是审计工作中必须考虑的问题。

The essay mainly applies analytical review procedure to improve the auditing efficiency and confirm the emphases of the auditing field in the audit of fixed assets and accumulated depreciation .

第三笔经济业务的效果是，厂房设备的原始成本减少了10美元，累计折旧减少了2美元，并导致了1美元的现金流入和60美元的损失。

The effect of the third transaction is a $ 10 decrease of plant assets original cost and a $ 20 decrease of accumulated depreciation , resulting in a $ 1 cash inflows , thus bringing out a $ 60 loss .

第四章是固定资产减值应用的相关问题研究，主要分析了固定资产减值损失转回问题，固定资产减值和累计折旧关系问题以及有关总部资产减值的相关问题。

Chapter IV is a research on the issues related to application of fixed asset impairment , focuses primarily on the issue reversal of impairment losses of fixed assets , the relation of fixed assets accumulated depreciation and impairment and the asset group impairment .

因此，在进行其减值核算时必须将累计折旧和固定资产减值准备有机结合起来，才能真实地反映企业固定资产的内在价值。

Because there are lot of reasons for value decrease , only combines the add up depreciation and fixed assets devaluation preparation in the process of value decrease examine and calculate can we factually reflect the inner value of the fixed assets of the enterprises .

每位投资者可将现金、厂房、设备和技术作为投资。不同的应计提折旧的资产，如：厂房、运输工具和办公设备等，设有独立的折旧费和累计折旧账户。

Each investor can contribute cash or buildings , equipment and technical know - how as investment . Separate Depreciation Expense and Accumulated Depreciation accounts are maintained for different types of depreciable assets , such as factory buildings , delivery equipment , and office equipment .

累计损耗是一个资产对冲账户，与累计折旧类似。

Accumulated Depletion is a contra-asset account similar to the Accumulated Depreciation account ;

顾客生涯价值评估：累计净现值法及其应用拓展固定资产的原值、累计折旧和净值，应当在会计报表中分别列示。

Customer Lifetime Evaluation : Accumulative NPV Method and Its Application ; The original value , accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement .