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.

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。

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Balance sheet liability method satisfies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.

资产负债表债务法，从本质上满足了对会计主体全面收益进行所得税会计处理的要求，与全面收益观一道确立起来。

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This method is sometimes called the balance sheet approach, because the method emphasizes the proper balance sheet valuation of accounts receivable.

这种方法有时被称为资产负债表法，因为它侧重于对资产负债表中应收账款的正确评估。 收藏。

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