并且企业将被允许直接从成本中扣除长期设备的支出，而不是逐年折旧。
Firms would be allowed to deduct immediately the cost of all spending on long-term equipment rather than depreciate it over time.
机器的生命周期和相关折旧成本，与机器运转的时间相关。
The life of a machine and related amortization costs, are related to the amount of time the machine was running.
一个典型的例子是折旧或资本成本减值准备(capital cost allowances,CCA)。
A typical example concerns depreciation or capital cost allowances (CCA).
当年，这里说的每小时旅行成本并不包括购机价，也不包括折旧费。
Of course, those per-hour trip costs don't include the purchase price nor depreciation.
约翰逊还提供了估算成本的成本明细表，实际上需要20年的维护成本，现值折旧率为5%。
Johnson also offers a cost breakdown of how that cost works. And yes, it's actually a 20-year cost, discounted back to present value using a 5% discount rate.
虽然折旧或摊销不是现金的支出，但它在EVA的计算中是一种在某一时期内使用某资产的典型的经济成本。
Although not a cash cost, depreciation or amortization is typically included in the calculation of EVA as an economic cost for the use of the asset during the period.
成本出售的货品，但不包括折旧，预计将在50 %的收入。
The cost of goods sold, excluding depreciation, is expected to be 50% of revenues.
成本减以前年度申报所得税的累计折旧。
Cost less the accumulated depreciation claimed in prior years' income tax.
以历史成本为基础计提折旧的方法，使企业维持生产增加了难度。
The way of depreciation based on history cost enables enterprises difficult to maintain normal production.
重置成本法折旧。
固定百分比余额递减折旧：一种加速折旧的方法。在这一方法中，折旧率是直线法折旧率的一个倍数，每年用此折旧率乘以资产的未折旧成本。
An accelerated method of depreciation in which the rate is a multiple of the straight-line rate, which is applied each year to the undepreciated cost of the asset.
与此相反的处理方法是将一笔成本资本化，这时就要通过某种折旧方案来逐步冲销。
The opposite would be to capitalize the cost and charge it off through some depreciation schedule.
这些资产的成本逐渐确认为折旧费用。
The cost of these assets is gradually recognized as depreciation expense.
资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。
The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.
为了可靠地进行成本计量，应建立固定资产修购基金制度或折旧制度。
In order to measure the cost reliably, a system of the repairing funds for fixed assets or depreciation should be established.
在这段时间里，资产的成本被分摊为折旧费用。
This is the period over which the cost of the asset is allocated to depreciation expense.
运用成本法估价时，要把握好估价对象的折旧。
When applying cost approach to appraise, it is important to hold depreciation of appraisal object.
上述全部成本应包括资产折旧之后的合理回报。
Such full cost may include a reasonable return on assets, after depreciation.
功能折旧是用成本法进行房地产估价时必须处理的问题，但目前尚无成熟的计算方法。
Functional depreciation is an important aspect to real estate appraisal, but there is no mature method so far.
其价值等于再生产成本减去折旧价再加上土地价值。
The value is calculated as reproduction cost minus depreciation plus land value.
采用成本模式的，投资性房地产的折旧或摊销，以及减值准备的计提情况。
The information on the depreciation or amortization as well as the provision for the impairment of the investment real estates measured through the cost pattern;
本质上，计提折旧是成本、费用的分配过程，计提减值准备是一种资产的计价方法。
In essence, recognized depreciation is allocation process of costs and expenses, recognized allowance is pricing method of assets.
计税基准是计算所得税时使用的资产帐面价值或资产的未折旧成本。
The book value or undepreciated cost of an asset for income tax purposes.
影响项目现金流量的主要因素有固定资产折旧、营业收入及付现成本等 ，这些因素必须进行动态估计。贴现率需要在定性选择及分段量化方面作出定夺。
It is essential to carry out the dynamic estimation for the major influenced factors of item's cash flow that include the depreciation of fixed asset, business income, cash-pay cost, etc.
影响项目现金流量的主要因素有固定资产折旧、营业收入及付现成本等 ，这些因素必须进行动态估计。贴现率需要在定性选择及分段量化方面作出定夺。
It is essential to carry out the dynamic estimation for the major influenced factors of item's cash flow that include the depreciation of fixed asset, business income, cash-pay cost, etc.
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