The accumulated depreciation shall be presented as the contra account of the fixed asset.
备抵折旧应列于固定资产下的抵销科目。
allowance for depreciation
"折旧备抵,见reserve for depreciation"
depreciation allowance
"折旧被抵,见 reserve for depreciation"
depreciation of property, plant and equipment
财产、厂房和设备的折旧
depreciation of property
财产、厂房帮设备的折旧
adjusted amount of depreciation of property, plant and equipment
财产、厂房和设备折旧的调整数
accumulated depreciation of property, plant and equipment
财产、厂房和设备的累计折旧
Depreciation on leased assets and on premises and equipment,
租赁资产、营业场所和设备的折旧，
depreciation of buildings, plant and equipment
建筑物、厂房和设备的折旧
accelerated depreciation for machinery, equipment and industrial buildings
机器、设备和工业建筑物的加速折旧
Comparation of the Fixed Assets Decreases and Accumalated Depreciation;
固定资产减值准备与累计折旧的比较
Calculate And Collect Depreciation Charge Reasonably to Promote Mechanical Equipment Renewal;
合理计提折旧费 促进机械设备更新
Separate Depreciation Expense and Accumulated Depreciation accounts are maintained for different types of depreciable assets, such as factory buildings, delivery equipment, and office equipment.
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。
deferred depreciation
递延折旧,推迟折旧
depreciation for the year and accumulated depreciation
年度折旧和累计折旧
conventional depreciation
习惯折旧,传统折旧
a reasonable amount should always be annually charged off for the depreciation of equipment
每年总要为设备折旧扣除一笔相当的款子。
How is recognizing depreciation for PP& E an example of the Matching Principle?
对房产、房、备的折旧计提怎样例证了配比原则？