The new 'Enterprise accounting Criteria' published in the end of 2000 emphasized the execution of assets depreciation accounting policy, and extended the scope of impairment of assets to eight assets.

2000年底发布的新《企业会计制度》强调资产减值政策的执行，资产减值计提的范围扩大到八项资产。

youdao

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。

youdao

The cost of depreciATion and expired insurance may be recorded as adjustments AT the end of the accounting period.

折旧费用和已耗保险费于会计期末在调整分录中记录。

youdao

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