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.
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.
从分析柴油机的折旧规律、维修费用规律以及燃油耗费用规律入手,对195柴油机的经济寿命和更新周期问题进行了分析。
From the angle of diesel engines depreciation rule, maintenance cost rule and the consumption rule, This paper analyzes the questions of 195 diesel engines economy-life and update revolution.
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