其他不得计算折旧扣除的固定资产。
Other fixed assets for which no depreciation may be calculated for deduction.
下列固定资产不得计算折旧扣除。
As regards any of the following fixed assets, no depreciation may be calculated for deduction.
第四十三条固定资产折旧足额后，可以继续使用的，不再计算折旧。
Article 43 No further depreciation shall be allowed in respect of fixed assets which can be continued to be used after having been fully depreciated.
第四十五条企业接受赠与的固定资产，可以合理估价，计算折旧。、。
Article 45 Depreciation of fixed assets received as gifts by enterprises may be computed on the basis of reasonable valuation.
这家银行把个人计算机分五年折旧。
如果你建立一个模型来指定列车时刻表，你会使用当初用来计算火车折旧的模型吗？
If you built a model to schedule a network of trains, could you re-use that model to calculate the depreciation of those trains?
使用加速折旧使每年的所得税影响有所变化，计算是在税后基础上进行的。
Uses accelerated depreciation to vary the income tax impact each year and calculations are made on an after-tax basis.
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.
第十一条在计算应纳税所得额时，企业按照规定计算的固定资产折旧，准予扣除。
Article 11 an enterprise's depreciations of fixed assets, which are calculated pursuant to the related provisions, ar...
固定资产资产折旧是用人工还是系统自动计算的？如果是用人工计算，采取何种控制手段来保证计算的准确性？
How is fixed assets depreciation calculated, manually or systematically? If manually, what control is in place to ensure the accuracy of the calculation?
一个最广为使用的计算非全年折旧的办法是将计算精确到月份。
FOR part of a year is to round the calculation to the nearest whole month.
但公司管理阶层有权选择不同的折旧方法计算不同资产的折旧。
However, management may use different methods in computing depreciation for different assets.
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.
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.
第十一条在计算应纳税所得额时，企业按照规定计算的固定资产折旧，准予扣除。
Article 11 When calculating the amount of its income taxable, an enterprise may deduct its depreciation of fixed assets which are calculated in accordance with relevant regulations.
提出了一种基于当量行驶里程的二手乘用车折旧率计算方法。
A calculating method of depreciation factor of used cars based on equivalent total mileage is presented.
折旧费是采用直线折旧法来计算的吗？
根据IFRS，没有残值。而当地税法要求将10%的残值排除在折旧的计算之外。
Under IFRS - no residual value whereas under the local tax treatment, one has to set aside a 10% residual value when computing depreciation.
过去在进行技术经济评价或固定资产折旧时，由于缺乏一套具体计算方法，通常只有定性分析，而无定量计算。
Since we are short of a systematic methods in economic apprise of technique and depreciation of fixed assets, we used to do qualitative analysis, never did quantitative analysis.
对企业固定资产快速折旧中采用的两种方法进行了对比研究，运用例证，得出快速折旧中正确的计算方法，从而保护了企业和国家的利。
Two methods for quick depreciation calculation of enterprise fixed property are analysed, the correct one that may better protect the state and enterprise benefit is determined.
计算 折旧 基金流量有几种方法。
There are various methods of calculating the flow of depreciation provisions.
企业的不征税收入用于支出所形成的费用或者财产，不得扣除或者计算对应的折旧、摊销扣除。
The expenses or property arising from the use of the tax-free income of an enterprise shall not be deducted and may not be depreciated or amortized.
注意该运输卡车的预计残值直到最后才计入折旧费的计算。
Notice that the estimated residual value of the delivery truck does not enter into the computation of depreciation expense until the very end.
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.
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.
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