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.
中国现行会计制度规定，高等学校的固定资产不计提折旧。
The fixed asset of college hasn't count for depreciation according to current fiscal system.
租约，专利和建筑可以计提折旧，因为他们的价值随时间流逝。
Leases, patents and some buildings can be said to require depreciation because of the effluxion of time.
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.
为了回答这个问题，我们就需要回过头来看看为什么要计提折旧费用。
In order to answer this question it is necessary to recall why depreciation is being charged.
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.
已提足折旧的资产是指已达到预计使用寿命的资产，此时不需要再对该资产计提折旧。
A fully depreciated asset is an asset that has reached the end of its estimated useful life. No more depreciation is records for the asset.
本通知所称已使用过的固定资产，是指纳税人根据财务会计制度已经计提折旧的固定资产。
The used fixed asset as mentioned in this Notice refers to the fixed asset on which the accrual of depreciation had been conducted by a taxpayer according to the financial accounting system.
能够合理确定租赁期届满时取得租赁资产所有权的，应当在租赁资产使用寿命内计提折旧。
If there is reasonable certainty that the lessee will obtain ownership of the leased asset when the lease term expires, the leased asset should be fully depreciated over its useful life.
一旦某项资产已经被提足折旧，即使该资产状况良好并还在使用中，也不能再对其计提折旧。
Once an asset has been fully depreciated, no more depreciation should be recorded on it, even though the property is in good condition and is still in use.
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.
本文分析了企业现行的固定资产计提折旧的方法，直线法和工作量法的弊端，指出了快速折旧法的优势，提出应逐步推行快速折旧法。
Analyses the method of Drawing depreciation from fixed assets in China, and shows that the method of speeding up depreciation is to be carried out gradually.
固定资产管理，折旧计提。
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.
给出了设备折旧计提方法、资金使用与控制，修理费的超前控制与预测方法。
This paper presents methods of facility depreciation, capital using and controlling, the prior control and prediction of repairing fees.
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.
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.
我国一些固定资产内部控制失效的案例暴露出目前固定资产内部控制存在盲目构建与开发、折旧计提与处置不合理等问题。
Fixed assets in some cases of internal control failure expose currently existing fixed assets of internal control and blind development, depreciation plan and disposal problems such as unreasonable.
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.
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.
因此，对购置，年度折旧费，摊销和折旧摊销调帐的计提没有效用。
Therefore it would be inefficient to record the purchase, the yearly depreciation charges, the disposal and adjustments to depreciation on disposal .
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;
第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。
Article 16 in calculating the depreciation of a leased asset, the lessee should adopt a depreciation policy for leased assets consistent with that for depreciable assets which are owned by the lessee.
登记固定资产、待摊费用、折旧计提，服务合同等项目。
To book in fixed assets, deferred expenses, depreciate, service contract of CS etc.
固定资产折旧采用年限平均法并按其入账价值减去预计净残值后在预计使用寿命内计提。
Fixed assets are depreciated using the straight-line method based on their costs less estimated residual values over their estimated useful lives.
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.
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.
应用推荐