depreciable amount of a depreciable asset
应计折旧资产的应计折旧额
depreciable non-monetary assets
应计折旧的非货币资产
total value of fixed assets to be depreciated
应计折旧固定资产总值
The Unlikeness of Property Assessment Depreciation and Accounting Depreciation;
试论资产评估折旧与会计折旧的区别
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。
allocation of depreciable amount of an asset over its estimated useful life
资产的估计使用年限分配其应计折旧数额
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。
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。
Fixed assets' original value, accumulated depreciation and its net value shall be shown separately in accounting statement.
固定资产的原值、计折旧和净值，应当在会计报表中分别列示。
The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.
固定资产的原值、累计折旧和净值，应当在会计报表中分别列示。
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
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
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
Discussion of Depreciation of Fixed Assets of Colleges
高等学校固定资产计提折旧问题探讨
The Usage of Excel Function in Permanent Assets Depreciation;
Excel函数在固定资产折旧中的应用
The book value of a plant asset is its cost minus the related accumulated depreciation.
固定资产的账面净值是它的成本价减相对应的累计折旧。
When fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to income.
固定资产重估时，任何在重估当日存在的累计折旧不应记入收益。