如符合有关规定，也可采用加速折旧法。
If conforming to relevant regulations, accelerated depreciation method may be adopted.
摊销无形资产通常用直线折旧法。
The straight-line method normally is used for amortizing intangible assets.
这种情况用直线折旧法比较合适。
In this case straight line depreciation seems to be satisfactory.
折旧费是采用直线折旧法来计算的吗？
其他折旧方法大部分是各种加速折旧法。
Most of the other depreciation methods are various forms of accelerated depreciation.
为什么税务用途的加速折旧法产生了一项负债？
Why does the accelerated method of depreciation for tax purposes lead to a liability?
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.
我们已经分析过，直线折旧法是明确系统化的折旧法方法。
We have already looked at the straight line method, which is clearly systematic.
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.
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。
When straight-line depreciation is in use, the depreciation rate is simply "1"divided by the "life"(in years) of the assets.
在加速折旧法下，早期记录的较大费用与这些期内的较高收益相配比。
The greater expense recorded under the accelerated methods in the earlier periods is matched against those periods' greater revenue.
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。
Accelerated depreciation methods result in higher charges to depreciation expense and, therefore, lower reported net income than straight-line depreciation.
这种余额递减折旧法也因而称为双倍余额递减法（或2％余额递减法）。
As a result , this declining-balance method of depreciation often is called double-declining-balance (or 2%-declining balance).
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。
A depreciation method which allows faster write-offs than the straight line method.
提出，在考虑无形磨损作用的前提下，用快速折旧法来适当加快工程机械更新换代的设想。
A concept about using an accelerated depreciation method to adequately speed up the renewal for construction machines under the presupposition that invisible wear effects be considered.
而采用直线折旧法提取的折旧费则相对较小，尽管收回的更新资金亦少，但当期的利润增大。
And the depreciation cost that USES extraction of sharp depreciation law is relatively lesser, although call in renew fund also little, but current gain increases.
直线折旧法的优点是简单明了、易于掌握，缺点是没有考虑固定资产的利用程度和使用强度；
The advantage of Straight line method is simple and clear, liable to be master, but its defect is don't consider use intensity and level of assets;
所以，如果我们希望在损益表中对该资产的费用支出相对稳定的话，就应该使用余额递减折旧法。
So, if a reasonably constant total charge for an asset's services is to be put to the profit and loss account, a declining depreciation charge may be appropriate.
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.
因此，财务报表中使用加速折旧法的企业仅仅是在计算净收益时比使用直线折旧法的企业更保守一点而已。
Thus a business that USES an accelerated depreciation method in its financial statements is simply measuring its net income more conservatively than a business that USES straight-line.
文章在参阅大量文献资料的基础上，就双倍余额递减折旧法直线折旧转换点的经验公式存在的不足进行了说明；
On the basis of referring a great deal of data, this article illuminate the deficiency of beeline depreciation break-point experience formula on double-declining balance method.
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.
利用折旧法中的楼梯法，再结合设备的主要组成物质的排放因子，初步分析了机械设备在折旧过程中排放的CO2量。
The staircase method, combined with the main emission factors of the equipment, was used to analyze the CO2 emission of depreciation of manufacturing machinery.
本文分析了企业现行的固定资产计提折旧的方法，直线法和工作量法的弊端，指出了快速折旧法的优势，提出应逐步推行快速折旧法。
Analyses the method of Drawing depreciation from fixed assets in China, and shows that the method of speeding up depreciation is to be carried out gradually.
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.
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.
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