“摊销”包括折旧，但不包括对资本使用的补偿。
"Amortization" includes depreciation; it does not include compensation for use of capital.
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.
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.
你不能扣除折旧，租赁费，维护和维修，汽油(包括汽油税)，石油、保险、车辆注册登记费用。
You cannot deduct depreciation, lease payments, maintenance and repairs, gasoline (including gasoline taxes), oil, insurance, or vehicle registration fees.
前款所说的由于特殊原因需要缩短折旧年限的固定资产，包括。
Fixed assets which for special reasons as mentioned in the preceding paragraph require the useful life to be shortened include.
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.
1985年的公司法规定所有的，具有有限使用年限的固定资产应计提折旧。这一般包括机械设备和建筑物，但土地不在其内。
The Companies Act 1985 requires that all assets with limited useful lives be depreciated. This normally includes machinery and buildings, but not land.
记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。
The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.
固定资产的帐务处理：包括登记、处置、计提折旧等。
The accounting work on the fixed assets: registration, disposal, depreciation etc.
从会计角度产生的税收筹划方式包括国际航运企业船舶折旧和资产减值的筹划，国际航运企业船舶租赁的筹划。
The special methods of international shipping enterprises' tax planning include the planning of ship registry, depreciation, impairment and financial lease.
息税折旧前利润跟息税折旧摊销前利润很相似，前者不包括摊销费用。
EBITD is very similar to earnings before interest, taxes, depreciation and amortization (EBITDA), but excludes amortization.
固定成本包括设备折旧、利息费用、税金，以及一般营业费用，等等。 总固定成本是各项固定成本之和。
Hi, I am clueless as to how to calculate BEP when other operating expenses such as interest are involved.
固定成本包括设备折旧、利息费用、税金，以及一般营业费用，等等。 总固定成本是各项固定成本之和。
Hi, I am clueless as to how to calculate BEP when other operating expenses such as interest are involved.
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