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
accelerated tax amortizatio
加快折旧时减免税优待
accelerated depreciation
快速折旧(会计学)
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
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)
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。
Expediting the renovation of dangerous old houses.
加快危旧住房改造步伐。
Speeding Fixed Assets Depreciation Increasing Enterprise Cash Flow;
加速固定资产折旧 增加企业现金流量
Increase financial support for self-directed innovation, including carrying out special financial policies, such as speedy depreciation method.
加大财政对企业自主创新的投入，包括实行特殊的财务政策，如采取快速折旧法等。
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。
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