计提折旧是公司财务处理时,预先计入某些已经发生、但是未实际支付的折旧费用。计提折旧时需要区分会计期间和折旧期间,这两者所指的期间不一定相同。
固定资产的帐务处理:包括登记、处置、计提折旧等。
The accounting work on the fixed assets: registration, disposal, depreciation etc.
中国现行会计制度规定,高等学校的固定资产不计提折旧。
The fixed asset of college hasn't count for depreciation according to current fiscal system.
以历史成本为基础计提折旧的方法,使企业维持生产增加了难度。
The way of depreciation based on history cost enables enterprises difficult to maintain normal production.
People would invest in buildings solely for tax purposes because you could write off the depreciation on the building, so people were cynically setting up DPPs as tax shelters only.
人们可以仅仅为了避税而投资一幢大楼,因为你可以对大楼计提折旧,注,计提的折旧可以抵扣税前收益从而减少应交税金 所以讽刺的是DPP仅被当做了避税工具
应用推荐