This paper discusses several issues such as the calculation of depreciation amount per month, the shift from double balance descending method to beeline method, the calculation of depreciation amount after the devaluation of fixed asset and the accountancy transaction after the devaluation reserve etc.
本文就加速折旧法月折旧额的计提、双倍余额递减法转直线法、计提固定资产减值后折旧额的计提及减值准备转回后的会计处理等问题进行了探讨。
When depreciable assets are disposed of at any date other than the end of the year, an entry should be made to record depreciation for the fraction of the year ending with the date of disposal.
当折旧范围内的资产不是在年末被处置,必须作一个会计分录记录当年截至处置日那段时间的折旧。
Comparison of New and Old Codes in Classification of Wall Rock in Road Tunnel
公路隧道围岩分类新、旧规范的比较
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
On the Paleolithic Age Belonging to the Research Span of Historical Geography;
旧石器时代可纳入历史地理学研究范围
The Social Value of Old Pawnbroking:Focused on the Qing Dynasty
旧式典当业的社会价值——以清代为考察范围
Every attempt to expand the agenda is beaten down.
每一次扩大议程项目范围的尝试都受到挫折。
Level1- Gives4% chance to redirect incoming damage into the area near her.
一级-有4%几率将伤害折射到她周围400范围的区域中去。
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
accelerated depreciation
快速折旧(会计学)
depreciated cost
折余成本、已折旧成本
The owner brought the old mansion within the resident's price range, and the deal was done
当房主将旧宅第纳入居住者出的价格范围内后，这笔生意成交了。
The size of the objective scope of res judicata is closely related to the theories of new or old subject matter of litigation.
既判力客观范围的大小与新旧诉讼标的理论有密切联系。
Actions within this framework were regarded as "proper", but those that aimed at completely destroving the old order were described as "exceeding the proper limits".
在修正旧成规的范围内活动，叫做合乎“正”，如果完全破坏旧成规，就叫做“过正”。
Depreciation Expense = Remaining Book Value X Accelerated Depreciation Rate
折旧费=剩余账面净值×加速折旧率