Through analyzing the significance of the depreciation of teaching equipment in higher vocational colleges,this paper puts forward some approaches to the depreciation and the problems which should be paid attention to.
分析高职院校教学设备计提折旧管理的必要性,提出了高职院校教学设备计提折旧的方法及应注意的问题。
The fixed asset of college hasn\'t count for depreciation according to current fiscal system.
中国现行会计制度规定,高等学校的固定资产不计提折旧。
How is recognizing depreciation for PP& E an example of the Matching Principle?
对房产、房、备的折旧计提怎样例证了配比原则？
How is recognizing depreciation for PP&E an example of the Matching Principle?
对房产、厂房、设备的折旧计提怎样例证了配比原则？
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)
depreciation for the year and accumulated depreciation
年度折旧和累计折旧
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
Calculate And Collect Depreciation Charge Reasonably to Promote Mechanical Equipment Renewal;
合理计提折旧费 促进机械设备更新
Discussion of Depreciation of Fixed Assets of Colleges
高等学校固定资产计提折旧问题探讨
Separate Depreciation Expense and Accumulated Depreciation accounts are maintained for different types of depreciable assets, such as factory buildings, delivery equipment, and office equipment.
不同的应计提折旧的资产,如：厂房、运输工具和办公设备等,设有独立的折旧费和累计折旧账户。
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。
accelerated depreciation
快速折旧(会计学)
depreciable amount of a depreciable asset
应计折旧资产的应计折旧额
Article 14An enterprise shall make depreciation for all its fixed assets.
第十四条企业应当对所有固定资产计提折旧。
On Depreciation of Fixed Assets in Vocational College;
高职院校固定资产计提折旧探讨与研究
On Perfecting the Double Remaining Decreasing Progressively Method of Accrual of Depreciation Method;
完善双倍余额递减法计提折旧方法之我见
Fixed Assets Depreciation With Normal Distribution Depreciation Method;
关于运用正态分布法计提固定资产折旧的探讨
Considerations about the Tax Accounting Problems of the Fixed Assets Value Diminution Allowance and Depreciation;
对固定资产计提减值准备与计提折旧及涉税会计问题的思考
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。
Once an asset has been fully depreciated, no more depreciation should be recorded on it, even though the property is in good condition and is still in use.
一旦某项资产已经被提足折旧,即使该资产状况良好并还在使用中,也不能再对其计提折旧。