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.
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.
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.
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.
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.
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.
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.
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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