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
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。
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
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。
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。
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?
A Discussion about the Accelerated Depreciation Method of Fixed Asset
关于固定资产加速折旧法有关问题的探讨
One example of an accelerated depreciation method is the Modified Accelerated Cost Recovery System (MACRS).
加速折旧法优化了资本支出，促进了企业的发展。
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。
By far the most widely used accelerated depreciation method is called double-declining-balance method.
至今最为广泛使用的加速折旧法叫双倍余额递减法。
However, the benefits of using an accelerated method for income tax purposes are "real"
但是,使用加速折旧法在所得税方面的好处却是真实的。
The accelerated methods apply best to those assets that gen erate greater revenue earlier in their useful lives.
加速折旧法最适用那些在寿命早期能产生较高收益的资产。
The accelerated metheds apply best to those assets that general greater revenue earlier in their useful lives.
加速折旧法最适合于在寿命早期能产生较高收益的资产。
From the Measures of Tax Incentive to Consider the Possibility of Adopting Accelerated Depreciation Method in Our Country;
从税收优惠措施看我国采用加速折旧法的可行性