利润总额的增长受益于华尔街公司的业绩才变得光彩夺目，而且由于存货利润和折旧的会计处理的一次性改变而被扭曲。
Aggregate profits growth has been flattered by the performance of Wall Street firms and distorted by one-off changes in the accounting treatment of inventory profits and depreciation.
会计应确定每年折旧额的百分比。
Accountants expense a certain percentage of the depreciated value each year.
折旧费用和已耗保险费于会计期末在调整分录中记录。
The cost of depreciATion and expired insurance may be recorded as adjustments AT the end of the accounting period.
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.
实行物价变动会计模式，采取存货流动计价，依照后进先出法与采用依经济寿命计算的加速折旧法。
Accounting mode for price changing use with stock floating price, and use with accelerating depreciation method in respect of last-in first-out method and economic life.
新《企业会计制度》给企业选择折旧方法留下了一定的空间。
The new "enterprise Accounting System" provides a lot of freedom for the enterprises to select proper depreciation methods.
累计折旧科目与你以前见过的哪些资产会计科目相似？
How is the Accumulated Depreciation account similar to other asset accounts you have seen in the past?
对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。
Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.
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.
稳定资产的原值、累计折旧和净值，理卖正在会计报表中分别列示。
The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.
中国现行会计制度规定，高等学校的固定资产不计提折旧。
The fixed asset of college hasn't count for depreciation according to current fiscal system.
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。
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.
记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。
The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.
在现行的会计制度中，提倡企业使用加速折旧法。
Current accounting system recommends enterprises to use accelerated depreciation.
会计中的折旧是与特定的会计主体及其对资产的使用相对应的，并不必然受市场的影响。
It is specific to the particular entity and its utilization of the assets, and is not necessarily affected by the market.
在房地产估价实务中，估价人员时常将成本法中的建筑物折旧与会计折旧相混淆。
When estimating real property, many valuators often confuse building depreciation in cost method with accounting.
本通知所称已使用过的固定资产，是指纳税人根据财务会计制度已经计提折旧的固定资产。
The used fixed asset as mentioned in this Notice refers to the fixed asset on which the accrual of depreciation had been conducted by a taxpayer according to the financial accounting system.
从会计角度产生的税收筹划方式包括国际航运企业船舶折旧和资产减值的筹划，国际航运企业船舶租赁的筹划。
The special methods of international shipping enterprises' tax planning include the planning of ship registry, depreciation, impairment and financial lease.
折旧费用和已耗保险费于会计期末在调整分录中记录。
Some expenses such as depreciation expense, amortization expense and depletion expense are non-cash expenses.
相应的估值倍数很是惊人：是按美国通用会计准则计算的截至2014年（3月）的年度收益的53.2倍，息税折旧摊销前利润的40倍，以及营收的23.4倍。
That kind of valuation brings with it breathtaking multiples: 53.2 times (March) 2014 year end GAAP earnings, 40 times EBITDA, and 23.4 times revenues.
相应的估值倍数很是惊人：是按美国通用会计准则计算的截至2014年（3月）的年度收益的53.2倍，息税折旧摊销前利润的40倍，以及营收的23.4倍。
That kind of valuation brings with it breathtaking multiples: 53.2 times (March) 2014 year end GAAP earnings, 40 times EBITDA, and 23.4 times revenues.
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