Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing, fixed asset depreciation, business of bad debt loss and asset decrement.

介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。

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Trading profits after deducting the charges detailed in the profit and loss account such as tax, depreciation, auditors' fees and directors' fees.

指扣除反映于损益表上的各种费用如税款、折旧额、审计和董事费用等后的营业利润。

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So, if a reasonably constant total charge for an asset's services is to be put to the profit and loss account, a declining depreciation charge may be appropriate.

所以，如果我们希望在损益表中对该资产的费用支出相对稳定的话，就应该使用余额递减折旧法。

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Various costs are subtracted from the revenues to calculate various progressively smaller measures of profit and loss: gross income, net income, EBITDA (earnings before interest, taxes, depreciation and amortization), taxable income, etc.

FORBES: An America In Decline Literally Becomes The 'New' Great Britain

And claiming more depreciation to produce a loss doesn't help them.

FORBES: Magazine Article

One person who has seen the book said the bankrupt team, which is being sold in a court-supervised auction, had operating profit (earnings before interest, taxes, depreciation and amortization) in the single digits in 2011 but a significant net loss after debt payments and non-cash charges.

FORBES: Connect