计提折旧

本质上，计提折旧是成本、费用的分配过程，计提减值准备是一种资产的计价方法。

In essence , recognized depreciation is allocation process of costs and expenses , recognized allowance is pricing method of assets .

高等学校固定资产计提折旧问题探讨

Discussion of Depreciation of Fixed Assets of Colleges

合理计提折旧费促进机械设备更新

Calculate And Collect Depreciation Charge Reasonably to Promote Mechanical Equipment Renewal

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 .

正确计提折旧促进国有资产管理

Correctively calculating and extracting depreciation charge to improve national assets management , ngi

以历史成本为基础计提折旧的方法，使企业维持生产增加了难度。

The way of depreciation based on history cost enables enterprises difficult to maintain normal production .

二是按评估价值与原预计尚可使用年限重新计提折旧。

Re - compute depreciation in fixed number of years according to the evaluation of value and original anticipation .

本文在对高校固定资产计提折旧的必要性论述的基础上，进一步提出了高校固定资产计提折旧的核算方法。

This paper analyses the necessity of fixed assets computing depreciation , and then puts forward some methods for accounting depreciation of the fixed assets .

首先简单地介绍固定资产的有关概念，计提折旧的方法以及两种方法的异同等；

First , it briefly introduces some relevant concepts of fixed assets , the methods to accrue the depreciation and the differences and similarities between them .

本文分析了企业现行的固定资产计提折旧的方法，直线法和工作量法的弊端，指出了快速折旧法的优势，提出应逐步推行快速折旧法。

Analyses the method of Drawing depreciation from fixed assets in china , and shows that the method of speeding up depreciation is to be carried out gradually .

一旦某项资产已经被提足折旧，即使该资产状况良好并还在使用中，也不能再对其计提折旧。

Once an asset has been fully depreciated , no more depreciation should be recorded on it , even though the property is in good condition and is still in use .

本通知所称已使用过的固定资产，是指纳税人根据财务会计制度已经计提折旧的固定资产。

The used fixed asset as mentioned in this Notice refers to the fixed asset on which the accrual of depreciation had been conducted by a taxpayer according to the financial accounting system .

能够合理确定租赁期届满时取得租赁资产所有权的，应当在租赁资产使用寿命内计提折旧。

If there is reasonable certainty that the lessee will obtain ownership of the leased asset when the lease term expires , the leased asset should be fully depreciated over its useful life .

为促进新企业会计制度的顺利实施，对固定资产减值准备的会计处理及相关的计提折旧问题加以探讨。

In this thesis , we would discuss how to deal with operation about the devaluation of fixed assets and the depreciation of fixed assets in different statue , according to new systems of accounting .

本文认为结合时间价值计提折旧可以从动态上反映企业真实的资金运动，在此基础上提出了一种新的折旧方法：综合时间折旧法。

A new method of depreciation-Combined method of depreciation on time , is put forward in this paper , which bases on that the depreciation combined time can really reflect the financial run of the enterprise dynamically .

大多数投资性房地产经过数年后，其市场价值不仅不会因计提折旧而低于初始投资成本，还经常高出其初始投资成本而获得大幅增值空间。

After several years , most of the investment real estates ' market value will not only depreciation but lower than the initial investment cost , but also often higher than its initial investment cost and a substantial value-added space .

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 .

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 .

计提的折旧及计提的跌价准备或减值准备；

The depreciation , or provision for loss on decline in value or impairment which has been made ; and .

因而，建立健全合理的设备折旧制度，科学地计提设备折旧费，对企业搞好设备管理、增强企业生产活力具有十分重要的意义。

Therefore , it is important to establish a right and rational system of equipment depreciation and to account the equipment depreciation fund scientifically for enterprises to manage the equipments well and to strengthen the vigor of enterprises .

现行成本会计在计提固定资产折旧中的应用

Application of Current Cost Accounting in Charging to Plant Asset Depreciation

企业应如何正确计提固定资产折旧

Talk about how business is the exactitude accounts to suggest the fixed assets depreciation

论正确计提固定资产折旧

A Discussion for Computing Fixed Assets Depreciation

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 .

内源融资方式包括企业的内部留存收益和计提固定资产折旧；外源融资方式主要分为股权融资和债务融资。

Endogenous financing includes internal retained earnings and provision for depreciation of fixed assets ; exogenous financing is divided into equity financing and debt financing .

固定资产折旧是一个成本分摊的过程，正确合理地计提固定资产折旧，不仅可使固定资产的价值得到及时有效的补偿，还会影响到企业的应税所得，影响企业所得税税负。

Fixed assets depreciation is a process of sharing costs , Calculating fixed assets depreciation reasonably not only can compensate the value of fixed assets effectively , but also can affect the enterprise 's income tax and tax burden .

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