资产之折旧准备乃以直线法，按各资产之估计可使用年期，撤销各资产之成本减预测剩余价值。
Depreciation is provided on a straight-line basis to write off the cost less estimated residual value of each asset over its estimated useful life.
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).
对计提了减值准备的固定资产，则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折旧额。
For those fixed assets being provided for impairment loss, the related depreciation charge is determined based on the carrying amounts less impairment over their remaining useful lives.
固定资产减值准备与累计折旧都是固定资产的抵减项目，它们共同反映着固定资产的现时价值。
Both fixed assets decrease reserve an accumulated depreciation are the items of fixed assets decreases and reflect the present value of fixed assets.
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.
固定资产折旧和减值准备本质上是两类不同性质的问题。
In essence, the fixed assets' depreciation and value diminution allowance are two different problems.
固定资产计提减值准备后，其折旧应当按照该项固定资产的账面价值以及尚可使用年限重新计算。
Fixed assets' depreciation should be recalculated according to its book value and useful life after the impairment loss is determined.
以计提减值准备的固定资产，在未来期间按扣除减值准备后的账面价值及尚可使用年限确定折旧额。
With provision for the impairment of fixed assets, in the next period by deducting the book value after impairment and determine the remaining useful life depreciation.
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;
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;
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