Depreciation method: straight-line method.
固定资产的折旧方法：直线法。
If conforming to relevant regulations, accelerated depreciation method may be adopted.
如符合有关规定，也可采用加速折旧法。
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。
Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.
对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。
The estimated useful lives, estimated residual values and depreciation method of the fixed assets are reviewed, and adjusted if appropriate, at each balance sheet date.
于每年年度终了，对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。
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.
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。
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.
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。
A concept about using an accelerated depreciation method to adequately speed up the renewal for construction machines under the presupposition that invisible wear effects be considered.
提出，在考虑无形磨损作用的前提下，用快速折旧法来适当加快工程机械更新换代的设想。
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。
Article 17an enterprise shall reasonably select a depreciation method for a fixed asset in accordance with the expected form for the realization of the economic benefits concerning the fixed asset.
第十七条企业应当根据与固定资产有关的经济利益的预期实现方式，合理选择固定资产折旧方法。
Depreciation by replacement method.
重置成本法折旧。
An accelerated method of depreciation in which the rate is a multiple of the straight-line rate, which is applied each year to the undepreciated cost of the asset.
固定百分比余额递减折旧：一种加速折旧的方法。在这一方法中，折旧率是直线法折旧率的一个倍数，每年用此折旧率乘以资产的未折旧成本。
On the basis of referring a great deal of data, this article illuminate the deficiency of beeline depreciation break-point experience formula on double-declining balance method.
文章在参阅大量文献资料的基础上，就双倍余额递减折旧法直线折旧转换点的经验公式存在的不足进行了说明；
Why does the accelerated method of depreciation for tax purposes lead to a liability?
为什么税务用途的加速折旧法产生了一项负债？
The staircase method, combined with the main emission factors of the equipment, was used to analyze the CO2 emission of depreciation of manufacturing machinery.
利用折旧法中的楼梯法，再结合设备的主要组成物质的排放因子，初步分析了机械设备在折旧过程中排放的CO2量。
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.
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。
Considering the factor of price rise, a new method of depreciation of fixed assets is put forward to improve the sum of the month digit method.
考虑物价上涨等因素，对月数总和法进行改进，提出一种新的固定资产折旧方法。
The method in computing the depreciation (or appreciation) percentage of the exchange rate is very important, and investors in the exchange market also care about it.
一种货币兑其他货币的贬值(或升值)率计算方法较为重要，也是外汇市场上投资者关注的焦点。
In essence, recognized depreciation is allocation process of costs and expenses, recognized allowance is pricing method of 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。
A calculating method of depreciation factor of used cars based on equivalent total mileage is presented.
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。
Functional depreciation is an important aspect to real estate appraisal, but there is no mature method so far.
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。
The paper expatiate how to calculate the cost of refashion and the value of depreciation and how to apply the method of cost.
本文对重置成本、贬值的计算以及成本法的应用作了具体的阐述。
When estimating real property, many valuators often confuse building depreciation in cost method with accounting.
在房地产估价实务中，估价人员时常将成本法中的建筑物折旧与会计折旧相混淆。
As a result , this declining-balance method of depreciation often is called double-declining-balance (or 2%-declining balance).
这种余额递减折旧法也因而称为双倍余额递减法（或2％余额递减法）。
In this paper, systems analysis method is developed to investigate the depreciation of fixed assets of research institute.
本文应用系统分析方法对科研机构固定资产折旧问题进行了研究。
Calculates the depreciation allowance on an asset for a specified period of time, using the Sum-Of-The-Years' -digits method.
计算某一资产在指定期间的折旧提成，使用年数总和法。
The calculating method of the material cost, the salary and welfare, the power expense, the depreciation and so on;
产品成本计算方法的选择、产品成本计算的品种法、产品成本计算得分批法、产品成本计算的分步法。
The calculating method of the material cost, the salary and welfare, the power expense, the depreciation and so on;
产品成本计算方法的选择、产品成本计算的品种法、产品成本计算得分批法、产品成本计算的分步法。
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