There are various methods of calculating the flow of depreciation provisions

计算折旧基金流量有几种方法。

属类：综合句库--

The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.

记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。

属类：经济金融-会计学-

Accelerated Depreciation Method

加速折旧法(计算折旧时,初期所提的折旧大于后期各年)

属类：经济金融--

Accelerated depreciation methods result in higher charges to depreciation expense and, therefore, lower reported net income than straight-line depreciation.

加速折旧法比直线折旧法加大了折旧费的计提,因而减小了报告净收益。

属类：经济金融-会计学-

The term accelerated depreciation means that larger amounts of depreciation are recognized in the early years of the asset's life, and smaller amount are recognized in the later years.

加速折旧一词意味着在资产使用年限内的早期确认较大的折旧金额,以后年度确认递减的折旧金额。

属类：经济金融-会计学-

In short, the basic purpose of depreciation is to achieve the matching principle--that is, to offset the revenue of an accounting period with the costs of the goods and services being consumed in the effort to generate that revenue.

简言之,折旧的基本目的是实现配比原则-即从一个会计年度的收益中扣减掉为实现收益而付出的商品或服务的成本。

属类：经济金融-会计学-

depreciation of buildings, plant and equipment

建筑物、厂房和设备的折旧

属类：科技术语--

With computer technology changing at an ever increasing pace, CNC controls may or may not be up grabble but, historically, take a high depreciation as new equipment replaces the old.

鉴于计算机技术的发展不断加速,数字控制也许已经有所改进,也许尚未出现重大改进,但从历史的角度看,由于新型设备不断地取代旧式设备,数字控制装置的陈旧贬值率是很高的。

属类：行业术语-检验检疫-

The term depreciation describes a decline in the value of one currency in terms of another

降值是用来说明某种通货以另外一种通货标价的价值降低的情况。

属类：综合句库--

Although businesses may choose different methods of depreciation , the principle of consistency should be kept to.

尽管企业可以选择不同的折旧方法,但都必须符合一贯性原则。

属类：经济金融-会计学-

competitive exchange depreciation

竞争性外汇贬值;竞争性外汇贬值

属类：科技术语--

Courtis said, the depreciation of the US dollars in 1979 led to the OPEC's threat of pricing in German mark

柯蒂斯表示,一九七九年,美元的贬值导致石油输出国组织扬言必须以德国马克计价。

属类：综合句库--

(less reasonable allowance for their use and benefit derived therefrom for the period of time from delivery to buyer, such allowance being based on a straight-line depreciation period of __ years from the date of shipment by Seller).

扣除向买方交货至退还期间使用该等物品并从中获得利益的折扣金额,该折扣金额按从卖方装运之日起＿年直线式折旧来计算

属类：综合句库--

Accumulated Depletion is a contra-asset account similar to the Accumulated Depreciation account

累计损耗是一个资产对冲账户,与累计折旧类似。

属类：经济金融-会计学-

Accumulated depreciation is a contra-asset account, representing that portion of the asset's cost that has already been allocated to expense.

累计折旧是一个资产对冲账户,代表该项资产成本中已被分配到费用账户的那部分。

属类：经济金融-会计学-

In addition, the depreciation of the Japanese yen against the US dollar also helped the growth of exports

另外,日圆兑美元价位下跌,也有助出口增加。

属类：综合句库--

Each year, we will recognize as depreciation expense 4(1% of the truck's current book value, as shown below…)

每年,我们将卡车当年账面净值的40%确认作折旧,如下表。

属类：经济金融-会计学-

A reasonable amount should always be annually charged off for the depreciation of equipment

每年总要为设备折旧扣除一笔相当的款子。

属类：综合句库--

internal cash generation; internally generated funds; cash generation: The gross income from all sources less all operating and administrative expenses, excluding depreciation , interest, other non-cash charges and other charges on debt, and taxes.

内部现金生成;内部生成资金;现金生成:即各种来源的总收入,减去所有的业务和行政支出(不包括折旧、利息、其他非现金费用和债务费用以及税)。

属类：经济金融-世界银行术语-

The annual depreciation expense is computed by deducting the estimated residual value (or salvage value)from the cost of the asset and dividing the remaining depreciable cost by the years of estimated useful life.

年折旧额是用资产成本减去预计残值得出的可折旧金额,再除以预计使用年限计算出来的。

属类：经济金融-会计学-

Annual depreciation expense then is computed by applying this accelerated depreciation rate to the undepreciated cost (current book value)of the asset.

年折旧费就用这个加速折旧率乘以待折旧成本(即当时的账面净值)得出。

属类：经济金融-会计学-

Most of the other depreciation methods are various forms of accelerated depreciation.

其他折旧方法大部分是各种加速折旧法。

属类：经济金融-会计学-

As these services are received, however, the cost of the truck gradually is removed from the balance sheet and allocated to expense, through the process called "depreciation ".

然而,当这些服务被消费时,卡车的成本也逐渐通过折旧从资产负债表上消除而进入费用账户。

属类：经济金融-会计学-

However, if the asset has a significant residual value, depreciation should stop at this point.

然而,如果该项资产有较大残值,折旧至这一金额时就要停止。

属类：经济金融-会计学-

Over the entire life of the asset, however, both the straight-line method and accelerated methods recognize the same total amount of depreciation .

然而,在资产的整个使用年限内,直线折旧法和加速折旧法确认的折旧总额是相同的。

属类：经济金融-会计学-

The depreciation (devaluation)pressure on the RMB

人民币贬值的压力

属类：综合句库--

Under the declining-balance method, an accelerated depreciation rate is computed as a specified percentage of the straight-line depreciation rate.

使用双倍余额递减法时,加速折旧率计算为直线折旧率的一定比例。

属类：经济金融-会计学-

Using the straight-line depreciation method will cause a company to report higher profits than would be reported if an accelerated method were in use.

使用直线折旧法会使公司报告比使用加速折旧法更高的利润。

属类：经济金融-会计学-

The primary strengths of the market approach are:Most reliable indicator of the marketplace for individual items; Direct measure of depreciation for individual items of machinery and equipment.

市场法的主要优点是:对于单项资产,市场的指引最可靠;可直接测算单项机器设备的陈旧贬值。

属类：行业术语-检验检疫-

The strengths of the income approach are:Best measurement of total depreciation of all assets;Recognition of economics.

收益法的优点是:对全部资产总的陈旧贬值进行测算是最好的;辨别经济性陈旧

属类：行业术语-检验检疫-