The yearly depreciation allowance fixed by all these ways are depend on first cost of assets、tenure of use and final net profit and loss section.
实际上各项投资能否给企业带来盈利依赖的是未来现金流量的多少，而非投资成本，为了真实地反映投资的盈利水平，其折旧额也应以未来现金流量为依据，经济折旧就是未来现金流量的年初年末现值的变化额，以经济折旧为实际折旧进一步确认利润，能更准确地反映各期实际盈利情况，给投资者和企业管理者提供更真实有用的信息。
Explain opinion that depreciation of fixed assets choose rationally in detail, analyze enterprise should receive resulting difference of the amount of tax to be paiding under adopting different depreciation method for example.
详细阐述固定资产折旧合理选择的主张，并举例分析企业在采用不同折旧方法下的应纳所得税额的不同。
E- It quals to gross national product minus the depreciation of fixed assets of total resident units.
国民生产净值是按市场价格计算的国民生产净值简称，它等于国民生产总值减所有常住单位的固定资产折旧。
Depreciation on the fixed assets shall be accounted on the basis of the original cost, estimated residual value, estimated useful life and working capacity, according to the straight line method or the working capacity method.
固定资产折旧应当根据固定资产原值、预计净残值、预计使用年限或预计工作量，采用年限平均法或者工作量法计算。
Depreciation on the fixed assets shall be accounted on the basis of the original cost, estimated residual value, the useful life of the fixed assets or estimated working capacity, for on th straight line method or the working capacity or output method.
固定资产折旧应当根据固定资产原值、预计净残值、预计使用年限或预计工作量计算。
In this paper, based on the concept, purpose and operation process of depreciation of fixed assets, the depreciation fund obtained from the depreciation method commonly used in water conservancy sectors is compared and analysed with its rebuilt value. It is considered that the currently used depreciation method causes many unfavorable impacts on the fixed assets operation.
根据折旧的概念、目的以及固定资产运行循环过程，对目前水利系统普遍采用的折旧方法提取的折旧额与资产重置价值进行了分析比较，认为目前采用的折旧法给固定资产的周转带来很多不利影响。
Accounting on the cash basis does not really reflect the revenue and expenditure as well as the creditor rights and debt; fixed asset without depreciation increases the asset spuriously; the unreasonable write-off of invisible assets; the acceptance of non-cash assets donation increases the expenditure spuriously; the basic construction uniline account calculation can not reflect the finance, revenue and expenditure comprehensively, completely and correctly.
现行高等学校会计制度存在以下不足：收付实现制的会计核算基础不能真实反映高校的收入支出以及债权债务状况；固定资产不提折旧虚增了高校的资产；无形资产的摊销欠合理；接受非现金资产捐赠业务的会计处理虚增支出；基本建设单列账套核算不能全面、完整、准确地反映高校的财务状况和收入支出情况。
Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.
第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。
Therefore, all fixed assets, regardless of intention, are carried at cost less accumulated depreciation.
因此，所有的固定资产，无论使用目的，均按成本减去累计折旧后的净值列示。
Article 19An enterprise shall, at least at the end of each year, have a check on the useful life, expected net salvage value, and the depreciation method of the fixed assets.
第十九条企业至少应当于每年年度终了，对固定资产的使用寿命、预计净残值和折旧方法进行复核。
The useful lives, expected net salvage values, and depreciation rates of the various fixed assets
各类固定资产的使用寿命、预计净残值和折旧率。
Fixed assets depreciation of fixed assets is reduced because the value of loss, and inventory is different from its value was not included in product cost or a transfer fee, but in the long-term use of the process, with the degree of damage to the project in phases depreciation included in product costs or expenses, and revenue by obtaining appropriate compensation.
关于固定资产的专业英语翻译，谢绝翻译软件，高手请进-30+分固定资产折旧是指固定资产由于损耗而减少的价值，与存货不同，它的价值不是一次转移计入产品成本或费用，而是在长期使用过程中，随着损耗程度，以折旧费项目分期计入产品成本或费用，并通过取得相应的收入而得到补偿。
Management Cost includes 10% of employee salary, rental, public utility cost, monthly rent for ADSL special line, fixed assets depreciation and project launching amortization cost, etc.
管理开支包括雇员工资、房租、公用事业费、ADSL专线的月租、固定资产折旧和项目实施的分摊等的10%。
Therefore, this article intends to introduce through the first depreciation of fixed assets in the enterprise accounting and reporting role, combined with the current implementation of new accounting standards the premise of the analysis of existing accounting standards for business enterprises in a wide range of depreciation methods of accounting practices at the advantages and disadvantages of the application, sinking fund through the introduction of sources of law, the meaning and characteristics, as well as introduce the fair value of the time value of money and the role of the property, which raised at the fair value method under the sinking fund depreciation of fixed assets at the application of the necessity and feasibility, which analysis sinking fund method in different models under the conditions of the application came to the conclusion that sinking fund at fair value method under the category of highway bridges listed companies a positive impact on applications and recommendations.
所以，本文拟通过先介绍固定资产折旧在企业会计核算和报告中的作用，结合当前新会计准则实施的前提，分析现有企业会计准则中各种折旧方法在会计实务应用中的优缺点，通过介绍偿债基金法的来源、含义及特点，介绍公允价值以及货币时间价值的属性和作用，从而提出在公允价值下偿债基金法在固定资产折旧中应用的必要性和可行性，进而分析偿债基金法在不同模型条件下的应用，最后得出偿债基金法在公允价值下对公路桥梁类上市公司应用的积极影响和建议。
For example, we assume, 1 the profit before tax and depreciation of a company is RMB2, 000, 000; 2 the fixed assets purchased in the related year is RMB2, 000, 000 (the only fixed assets, excluding input VAT, and without considering transportation expenses and installation costs 3 remaining value of the fixed assets is 0, with depreciation period of 10 years using straight-line depreciation method.
举例来说，我们假定某企业未且仅未考虑固定资产折旧时，税前利润为200万元，当年购入固定资产200万元（唯一固定资产，不含增值税，不考虑运输费用和安装成本），固定资产净残值为零，预计使用年限为10年，直线法折旧。
The variation of proportion of GDP income elements has an impact on tax income, the degree of which ranges from operation surplus, payment of laborers, net production tax to depreciation of fixed assets.
GDP收入要素比重变动影响税收收入，影响程度依次为营业盈余、劳动者报酬、生产税净额和固定资产折旧。
Operating Surplus】 refers to the balance of the value added created by the resident units deducting the laborers ` remuneration, net taxes on production and the depreciation of fixed assets.
指常住单位创造的增加值扣除劳动者报酬、生产税净额和固定资产折旧后的余额。
Operating Surplus refers to the balance of the value added created by the resident units deducting the labourersre m unera-'tion, taxes on production and the depreciation of fixed assets.
营业盈余是指常住单位创造的增加值扣除劳动者报酬，生产税净额和固定资产折旧后的余额。
Chapter four deals with the relationship between the choice of accounting affirmation and measurement methods and accounting information quality, including: choice of inventory costing methods, choice of fixed assets depreciation methods, choice of affirmation and measurement method of goodwill created by a company itself, choice of affirmation and measurement methods of derivative financial instruments.
第四章阐述了会计确认和计量方法选择与会计信息质量的关系，着重讨论了某些有争议的会计要素的确认问题和计量方法选择，具体包括存贷计价法的选择、固定资产折旧法的选择、自创商誉确认和计量方法的选择、衍生金融工具确认和计量方法的选择等方面。
During the period of repayment, newly established enterprises may repay the principal and interest out of the depreciation reserves for fixed assets, charges payable to the government for the use of the fixed assets and profits to be turned over to the government after the project is in operation.
新建企业在合同规定的还本付息期内，按照规定提取的固定资产基本折旧基金、固定资产税和投产后的应上缴利润，全部留给企业用于还本付息。