我们拥有的最珍贵的东西就是生命，它还绝对没有折旧价值。
The most precious thing we have is life. Yet it has absolutely no trade-in value.
在其他情况下，在一年的开始，总的折旧估价中扣掉了销售收益，从而减少了当年度和未来年度的总的折旧价值。
In other cases the sales proceeds are deducted from the total depreciable balance at the beginning of the year thus reducing total depreciation for the current and future years.
但是这对于整个税收系统也是一样的—事实上，对非定居者的对待的不平等性可能比对其他还有少一些，比如，在价值折旧上很大不同的对待以及在已婚和未婚配偶上。
But that is true for the whole of the tax system-indeed the treatment of non-doms may be less inequitable than, say, the varying treatment of depreciation or of married and unmarried couples.
花旗集团(Citigroup)提供的数据显示，美国公司的企业价值与利息、税项、折旧和摊销前收益之比的平均值为7.5倍。
U.S. companies command an average enterprise value to earnings before interest, tax, depreciation and amortization multiple of 7.5 times, according to Citigroup.
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.
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.
其价值等于再生产成本减去折旧价再加上土地价值。
The value is calculated as reproduction cost minus depreciation plus land value.
资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。
The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.
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.
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.
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.
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.
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.
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.
账面价值资产在资产负债表上的价值，换言之，相等于资产的成本减累计折旧公司的净资产值，相等于总资产减无形资产（专利、商誉等）及负债。
The value at which fixed assets are listed in the balance sheet. Effectively the original purchase cost minus any allowance for depreciation.
账面价值资产在资产负债表上的价值，换言之，相等于资产的成本减累计折旧公司的净资产值，相等于总资产减无形资产（专利、商誉等）及负债。
The value at which fixed assets are listed in the balance sheet. Effectively the original purchase cost minus any allowance for depreciation.
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