快速折旧即“加速折旧”。折旧的一种。资产使用初期的折旧率要高于后期的折旧率，从而相对增大初期的折旧额，并随着时间的推移逐期递减。加速折旧的依据：一是科学技术的日新月异；二是资产使用效能的逐年递减。站在企业的立场，加速折旧具有减少技术进步风险和推迟所得税缴纳的功效。
快速折旧法 accelerated depreciation method ; rapid depreciation procedures
快速折旧率 [经] accelerated rate of depreciation ; d rate of depreciation
加速折旧法快速折旧法 accelerated depreciation method
折旧快速 Rapid depreciation
政府一直在搞税款抵免，快速折旧及其它经济花招。
The government has been offering tax credits, accelerated depreciation, and other economic hanky-panky.
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。
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.
第十一条高新技术企业用于高新技术开发和高新技术产品生产的仪器、设备，可实行快速折旧。
Article 11 new and high technology enterprises may apply accelerated depreciation of their apparatus and equipments used for development of new and high technologies and production of their products.
应用推荐