固定资产的折旧方法：直线法。
各种不同的固定资产的折旧率是不一样的。
The allowance for depreciation of all sorts of different fixed assets is different.
结论本文结果说明，对固定资产的折旧问题进行探讨具有非常重要的意义，加速折旧法值得进一步探讨和推广。
Conclusion Determination of talk about the depreciation of the fixed asset practical value. accelerated depreciation is worth to be spreaded and inquired.
结论本文结果说明，对固定资产的折旧问题进行探讨具有非常重要的意义，加速折旧法值得进一步探讨和推广。
Conclusion Determination of talk about the depreciation of the fixed asset practical value. The accelerated depreciation is worth to be spreaded and inquired.
其他不得计算折旧扣除的固定资产。
Other fixed assets for which no depreciation may be calculated for deduction.
第十一条在计算应纳税所得额时，企业按照规定计算的固定资产折旧，准予扣除。
Article 11 an enterprise's depreciations of fixed assets, which are calculated pursuant to the related provisions, ar...
于每年年度终了，对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。
The estimated useful lives, estimated residual values and depreciation method of the fixed assets are reviewed, and adjusted if appropriate, at each balance sheet date.
对计提了减值准备的固定资产，则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折旧额。
For those fixed assets being provided for impairment loss, the related depreciation charge is determined based on the carrying amounts less impairment over their remaining useful lives.
固定资产资产折旧是用人工还是系统自动计算的？如果是用人工计算，采取何种控制手段来保证计算的准确性？
How is fixed assets depreciation calculated, manually or systematically? If manually, what control is in place to ensure the accuracy of the calculation?
客观地讲，折旧年限取决于固定资产的使用年限。
Tell objectively, depreciation fixed number of year depends on the use fixed number of year of fixed assets.
究其根本，是有关整个固定资产折旧的折旧年限与折旧基础的合理性问题。
That concerns with the rationality of depreciation year and depreciation base of the whole capital assets, which must be disposed by other measures.
除了土地以外的所有的固定资产都要按照估计的使用寿命折旧。
All plant assets, except land, are depreciated over their estimated useful life.
前款所说的由于特殊原因需要缩短折旧年限的固定资产，包括。
Fixed assets which for special reasons as mentioned in the preceding paragraph require the useful life to be shortened include.
但是，已提足折旧仍继续使用的固定资产和单独计价入账的土地除外。
However, the fixed assets that have been fully depreciated but are still in use and the land that is separately measured and included shall be excluded.
期货交易所和期货经纪机构固定资产折旧的问题。
Issues on depreciation of fixed assets by futures exchanges and futures brokerage companies.
最后，通过固定资产折旧方法选择的案例，分析了如何利用会计政策选择进行企业所得税筹划。
Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.
对高校不同类别的固定资产应采取不同的办法，提取折旧和设置基金。
Different kinds of fixed asset in colleges and universities should take different ways: drawing depreciation and establishing funds.
每年根据燃气企业的固定资产余额，按一定的比率提取折旧费和投资收益划拨给企业。
Every year, the charge for depreciation and return of investment in definite ratio will be appropriated to the enterprise, based on its fixed asset balance.
固定资产折旧和减值准备本质上是两类不同性质的问题。
In essence, the fixed assets' depreciation and value diminution allowance are two different problems.
介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。
Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing, fixed asset depreciation, business of bad debt loss and asset decrement.
双倍余额递减法是计提固定资产折旧方法中的一种加速折旧法。
The double balance decline is a kind of rapid depreciation way on the fixed property.
固定资产的帐务处理：包括登记、处置、计提折旧等。
The accounting work on the fixed assets: registration, disposal, depreciation etc.
资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。
The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.
资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。
The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.
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