Various factors of depreciation of fixed assets are analyzed,more examples of calculation of it are given and the transformation rule of position in the old account with yearly differences according to the mathematical rectangular setup are found ont.
通过揭示影响固定资产折旧的因素,举例对固定资产折旧方法的计算,用数学中的直角坐标系表示各种固定资产折旧方法,随着折旧年限的不同,固定资产折旧额的变化规律,由此分析了固定资产折旧的利弊和更适用的范围,为合理选择固定资产折旧方法奠定了基础。
A reasonable comparison and analysis should be made when a company calculates the depreciation of fixed assets.
固定资产折旧方法的选择直接影响企业每年计提的折旧金额,关系到企业所得税税前扣除金额和应税所得额的计算,即影响到企业应纳所得税的多少。
The article explains the several methods to calculate the depreciation of fixed assets,provids insights into the problems in the process of it,and analyzes the difference in the income tax when the enterprises adopt different depreciation methods.
文章阐述了几种常用的计算固定资产折旧的方法,对国有资产折旧过程中应注意和存在的问题进行了讨论,并分析企业在采用不同折旧方法时应纳所得税额的不同。
A Brief Comment on Fixed Asset Depreciation in Cost of CultivatingPersonnel in Colleges and Universities;
浅议高校人才培养成本核算中的固定资产折旧
(1)the fixed asset depreciation amounts should be limited to the proportion of the business asset because of the quasi-public feature of the South-to-North Water Transfer Project.
在探讨了影响南水北调工程折旧的主要因素的基础上,提出:(1)基于南水北调工程准公益性的特点其固定资产折旧基数应限于经营性资产所占比例;(2)根据南水北调工程达效期长等运行特点,在达效期内其折旧额应由小到大逐年递增,直到正常运营年,在正常运营期内年折旧额可采用等值法。
Based on the input output models of the value from and using ,the basic equations of price changes and the sub matrix method, an algorithm for evaluating the effect of the change in the product prices and the fixed assets depreciation charges in some divisions on the product prices and the incomes in the others.
对于价值型投入产出模型 ,根据价格变动基本方程 ,采用分块矩阵方法 ,给出了多个部门产品价格和固定资产折旧的变化对其它各部门产品价格和收入产生影响的计算公式。
By analyzing the GDP measuring and calculating methods in line with the Marxist theory, the present paper points out the fact that GDP does not wholly represent the value of novel creation and therefore, is actually not the best total amount index of social production since it contains fixed assets depreciation.
GDP包含固定资产折旧,所以并不全是新创造的价值,因而并非是最佳的社会生产总量指标; NDP能更准确表示社会最终产值,是反映社会生产总量的最佳指标。
What is genuflect is begged fixed assets depreciation? What does the basis of depreciation have?
跪求什么是固定资产折旧?折旧的依据有哪些?
The Pareto Optical Model for Ascertaining of Capital Assets Depreciation Lives;
固定资产折旧年限确定的帕累托最优
A consideration in problems of fixed assets depreciation in Chinese universities and colleges;
对我国高校固定资产折旧问题的思考
The Usage of Excel Function in Permanent Assets Depreciation;
Excel函数在固定资产折旧中的应用
Speeding Fixed Assets Depreciation Increasing Enterprise Cash Flow;
加速固定资产折旧 增加企业现金流量
INFLUENCE OF THE FIXED ASSETS DEPRECIATION ON ECONOMIC EVALUATION;
固定资产折旧方法对经济评价的影响
On the Effect of Fixed Assets Depreciation Method on Income Tax
谈固定资产折旧方法对所得税的影响
Analysis of Depreciation of Fixed Assets Accounting and Tax Law Differences
固定资产折旧会计与税法差异的分析
Comparison between Depreciation of Fixed Assets and Decrease in Value before and after Validation of New Accounting System;
浅谈新旧制度固定资产折旧与减值处理比较
Article43 No further depreciation shall be allowed in respect of fixed assets which can be continued to be used after having been fully depreciated.
第四十三条固定资产折旧足额后,可以继续使用的,不再计算折旧。
The Role of Economic Lever of Foreign Depreciation Pattem and Special Depreciation Method;
国外固定资产折旧模式及特别折旧的经济杠杆性
total value of fixed assets to be depreciated
应计折旧固定资产总值
composite depreciation rate of fixed assets
固定资产综合折旧率
Returns the straight-line depreciation of an asset for one period
返回某项固定资产的每期线性折旧费
On the Necessity of Provision For Depreciation of University s Fixed Assets;
浅谈高校固定资产计提折旧的必要性
Probe into the problems Relative to the Accelerated Method of Depreciation of the Fixed Assets;
固定资产加速折旧法有关问题的探讨
Comparation of the Fixed Assets Decreases and Accumalated Depreciation;
固定资产减值准备与累计折旧的比较
Significance and a method of accelerated depreciation of fixed assets;
固定资产加速折旧的意义和计算方法
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