The present work aims at comparing the influence of accelerate depreciation and linear depreciation on the main dyna mical financial indexes in an investment plan.
本文的目的在于比较加速折旧法和直线折旧法对投资方案的主要动态财务指标的影响 ,通过严格论证和实例分析 ,我们得出的结果是采用加速折旧法可以改善投资方案的财务指
Study on transformation of value-added tax under method of depreciation about dynamic straight line;
动态直线法折旧下增值税转型的研究
Differences between Aaounting Strainght-hine Depreciation Law Appraised-Price Straight-line Depreciation Law;
会计直线折旧法与估价直线折旧法的差异
Using the data in our example, the annual straight-line depreciation is computed as follows...
用例中的数据,直线折旧法下年折旧率计算如下…
Straight-line method. The simplest and most widely used method of computing depreciation is the straight-line method.
直线折旧法。最简单且最广泛使用的计算折旧的方法是直线法。
The straight-line method normally is used for amortizing intangible assets.
摊销无形资产通常用直线折旧法。
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。
When straight-line depreciation is in use, the depreciation rate is simply "1"divided by the "life"(in years) of the assets.
当使用直线折旧法时,折旧率可以简单地用1除以资产年限得到。
The straight-line method allocates an equal portion of depreciation expense to each period of the asset's useful life.
直线折旧法在资产使用年限内将等额折旧费用分配到每一年度。
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。
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。
Four methods of depreciation are widely used: Straight-line, Units of output, Double declining-balance and Sum of the yeas digits.
固定资产折旧方法很多，常见的有直线折旧法、作量法、倍余额递减法和年数总和法。
In this chapter, we illustrate and explain straight-line depreciation and double declining-balance, a most widely used accelerated method.
在本章中,我们将演示并讲解直线折旧法和最常用的加速折旧法-双倍余额递减法。
But is the company more profitable than if it had used an accelerated method? The answer is no!
但该公司确实是在使用直线折旧法时比使用加速折旧法时更盈利吗?答案当然是否定的。
is a logical value specifying whether to switch to straight-line depreciation when depreciation is greater than the declining balance calculation
为逻辑值，指定当折旧额超出用余额递减法计算的水平时，是否转换成直线折旧法
switch to straight-line depreciation when depreciation is greater than the declining balance = FALSE or omitted; do not switch = TRUE
逻辑值，指定当折旧额超出用余额递减法计算的水平时，是否转换成直线折旧法
The following schedule summarizes the effects of straight-line depreciation over the entire life of the asset.
下表概括了整个资产使用年限中直线折旧法对资产的影响。
A depreciation method which allows faster write-offs than the straight line method.
以比直线折旧法更快的速度注销固定资产的成本。