Germany and Japan, accounting depreciation expenses are the ones used for tax purposes.

德国和日本，认为的贬值费用是用于税目的那个。

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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。

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Aggregate profits growth has been flattered by the performance of Wall Street firms and distorted by one-off changes in the accounting treatment of inventory profits and depreciation.

利润总额的增长受益于华尔街公司的业绩才变得光彩夺目，而且由于存货利润和折旧的会计处理的一次性改变而被扭曲。

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He says that Japanese managers tend to be extremely conservative with their accounting--particularly with depreciation and amortization of goodwill--and this makes some companies appear to be expensive on a price-to-earnings basis.

FORBES: Cash For Sale

That makes sense: Accounting rules require REITs to subtract depreciation in arriving at net income, but real estate tends to appreciate in value, not depreciate.

FORBES: Shaky Dividends

For example, one accounting concept that distorts financial realities is the principle of depreciation.

FORBES: The P/E Problem