简单来说，就是用于研究开发活动的固 定资产消耗的费用应予以资本化并按照SSAP12 号折旧会计（Accounting for Depreciation） 进行这就。其他所有的研究费用计入当期损益。
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直线项目折旧会计 straight-line item depreciation accounting
单一资产折旧会计 single-asset depreciation accounting
多重资产折旧会计 multiple asset depreciation accounting
与折旧有关的会计分录 journal entry
成本会计折旧 cost-accounting depreciation
The recognition and measurement of the fixed assets depends more on the depreciation accounting theory, which leads it to a dilemma.
固定资产减值损失的确认和计量上过多地依赖于折旧会计理论，致使固定资产折旧会计理论陷于一种两难的困境。
参考来源 - 关于固定资产折旧和减值相关问题的探讨·2,447,543篇论文数据，部分数据来源于NoteExpress
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.
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