When estimating real property, many valuators often confuse building depreciation in cost method with accounting.
在房地产估价实务中,估价人员时常将成本法中的建筑物折旧与会计折旧相混淆。
In accordance with certain misconception and wrong practice existing in building depreciation among some assessors, this paper compares and explains the differences between the depreciation of property assessment and that of accounting, by analysing theory of building depreciation and essence of depreciation in reset cost assessment.
文章针对部分资产评估人员在建筑物折旧问题上存在的错误认识和做法 ,通过分析建筑物折旧的原因和重置成本法评估中折旧的实质 ,从多方面详细比较论述了资产评估折旧与会计折旧的区
Depreciation is provided on a straight-line Basis to write off the cost less estimated residual value of each asset over its estimated useful life.
资产之折旧准备乃以直线法,按各资产之估计可使用年期,撤销各资产之成本减预测剩余价值
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
allowance for depreciation
"折旧备抵,见reserve for depreciation"
Discussion on the Relations between Devalued Preparation and Accumulated Depreciation of Fixed Asserts;
论固定资产减值准备与累计折旧的关系
A Discussion of the Relationship Between Fixed Assets Depreciation Reserves and Accumulated Depreciation;
浅谈固定资产减值准备与累计折旧的关系
Talking about the Relation between Reserve for Decrease in Value and Accumulated Depreciation of Fixed Assets;
浅议固定资产减值准备与累计折旧的关系
Understanding of the relation between depreciation and allowance of depreciating value of fixed assets;
对固定资产折旧和减值准备之间关系的认识
depreciation of property, plant and equipment
财产、厂房和设备的折旧
depreciation of property
财产、厂房帮设备的折旧
Machinery and equipment held under finance leases are recorded and depreciated on the same Basis as described above.
由财务契约持有之机器及设备以上述之基准记账及折旧。
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
A Consideration on Depreciation and Devaluation of Fixed Assets;
关于固定资产折旧和减值准备会计核算的几点思考
Thought on Value Reduction Preparation of fixed Asset and Accounting Reconing Defference of Adding Depreciation;
对固定资产减值准备与累计折旧会计核算区别的思考
make up a bundle of old clothes for a jumble sale
把旧衣物捆起准备义卖
The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets.
固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。
The original prices at the beginning and the end, the amount of accumulative depreciation, and accumulative amount of the impairment provisions for fixed assets.
（三）各类固定资产的期初和期末原价、累计折旧额及固定资产减值准备累计金额。
adjusted amount of depreciation of property, plant and equipment
财产、厂房和设备折旧的调整数
accumulated depreciation of property, plant and equipment
财产、厂房和设备的累计折旧