The paper is concerned with the quantitative limit of using depreciation fund for fixed asset reproduction on extended scale under the condition of simple reproduction.
文章重点探讨了简单再生产条件下,利用折旧基金进行固定资产扩大再生产的数量界限,并分别讨论了不同机能时间(n)、不同折旧方法、单台设备价值限制以及通货膨胀等条件对这一数量界限的影响。
The Compensativity of the Depreciation Funds
论折旧基金的补偿性——兼析折旧基金具有两重性的观点
There are various methods of calculating the flow of depreciation provisions.
计算折旧基金流量有几种方法。
Discussion on the quantitative limit of the depreciation funds contribution to the expansion of reproduction;
论折旧基金扩大再生产作用的数量界限
An Analysis of the Quantitative Limit of Using Depreciation Fund for Fixed Asset Reproduction on Extended Scale;
关于利用折旧基金进行固定资产扩大再生产的数量界限的分析
A Query on the Method of Depreciation of Buildings Repayment Funds and Opinions of the Improvement;
对建筑物偿债基金折旧法的质疑与改进建议
Speeding Fixed Assets Depreciation Increasing Enterprise Cash Flow;
加速固定资产折旧 增加企业现金流量
Returns the sum-of-years' digits depreciation of an asset for a specified period
返回某项固定资产按年限总和折旧法计算的每期折旧金额
deferred depreciation
递延折旧,推迟折旧
depreciation for the year and accumulated depreciation
年度折旧和累计折旧
conventional depreciation
习惯折旧,传统折旧
We charged a sum against income for depreciation
我们把一笔金额记入借方作为折旧收入。
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。
The delivery truck in our example has an estimated life of 5 years, so the depreciation expense each year is 1/5, or 2%, of the depreciable amount.
我们例中的运输卡车有5年预计使用年限,所以每年的折旧费是可供折旧金额的1／5,或2％。
The annual depreciation expense is computed by deducting the estimated residual value (or salvage value) from the cost of the asset and piding 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。
The term "depreciable amount" refers to the amount of deducting its expected net salvage value from the original price of the fixed asset to be depreciated.
应计折旧额，是指应当计提折旧的固定资产的原价扣除其预计净残值后的金额。
allowance for depreciation
"折旧备抵,见reserve for depreciation"
depreciation allowance
"折旧被抵,见 reserve for depreciation"
declining balance method
余额递减(折旧)法