Significance and a method of accelerated depreciation of fixed assets;
固定资产加速折旧的意义和计算方法
Make improvement to the sum of the years digit method, propose a more adaptable definition for the accelerated depreciation and calculate the monthly depreciation directly——the sum of the months method.
对年数总和法进行了改进 ,提出一种更符合加速折旧含义并直接按月计提折旧额的新方法———月数总和
Considering from the two aspects on tax incentive method and accounting depreciation method, this paper has discussed the possibility of adopting accelerated depreciation method in our country.
本文从税收优惠措施和会计折旧方法两方面结合考虑 ,探讨采用加速折旧法的可行性 ,这无论是对税收政策的制定还是对会计折旧法的选择都是一种启
Depreciation Expense = Remaining Book Value X Accelerated Depreciation Rate
折旧费=剩余账面净值×加速折旧率
Depreciation Expense = Remaining Book Value * Accelerated Depreciation Rate
折旧费=剩余账面净值×加速折旧率
Most of the other depreciation methods are various forms of accelerated depreciation.
其他折旧方法大部分是各种加速折旧法。
Accelerated Depreciation Method
加速折旧法(计算折旧时,初期所提的折旧大于后期各年)
If conforming to relevant regulations, accelerated depreciation method may be adopted.
如符合有关规定，也可采用加速折旧法。
accelerated depreciation for machinery, equipment and industrial buildings
机器、设备和工业建筑物的加速折旧
A Quantitative Analysis of Accelerated Depreciation Affecting Capital Investment
加速折旧对资本投资影响的定量分析
Probe into the problems Relative to the Accelerated Method of Depreciation of the Fixed Assets;
固定资产加速折旧法有关问题的探讨
Significance and a method of accelerated depreciation of fixed assets;
固定资产加速折旧的意义和计算方法
Accelerated depreciation methods result in higher charges to depreciation expense and, therefore, lower reported net income than straight-line depreciation.
加速折旧法比直线折旧法加大了折旧费的计提,因而减小了报告净收益。
Most often, this specified percentage is 2%, meaning that the accelerated rate is exactly twice the straight-light rate.
这个比例通常总是2％,即加速折旧率正好是直线折旧率的两倍。
Using the straight-line depreciation method will cause a company to report higher profits than would be reported if an accelerated method were in use.
使用直线折旧法会使公司报告比使用加速折旧法更高的利润。
Under the declining-balance method, an accelerated depreciation rate is computed as a specified percentage of the straight-line depreciation rate.
使用双倍余额递减法时,加速折旧率计算为直线折旧率的一定比例。
Annual depreciation expense then is computed by applying this accelerated depreciation rate to the undepreciated cost (current book value) of the asset.
年折旧费就用这个加速折旧率乘以待折旧成本(即当时的账面净值)得出。
The estimated useful life is 5 years; therefore, the straight-line depreciation rate is 2%. Doubling this straight-line rate indicates an accelerated depreciation rate of 4%.
预计使用年限是5年,因此直线折旧率是2％。将此直线折旧率翻一番得出加速折旧率为4％。
Over the entire life of the asset, however, both the straight-line method and accelerated methods recognize the same total amount of depreciation.
然而,在资产的整个使用年限内,直线折旧法和加速折旧法确认的折旧总额是相同的。
Why does the accelerated method of depreciation for tax purposes lead to a liability?
为什么税务用途的加速折旧法产生了一项负债？
Will Accelerated Depreciation Really Reduce Tax Expenditure?
采用加速折旧法就一定会减少纳税支出吗?