The essay mainly applies analytical review procedure to improve the auditing efficiency and confirm the emphases of the auditing field in the audit of fixed assets and accumulated depreciation.
如何确定固定资产和累计折旧的重点审计领域,提高它们的审计效率,是审计工作中必须考虑的问题。
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。
total value of fixed assets to be depreciated
应计折旧固定资产总值
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
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。
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。
Returns the sum-of-years' digits depreciation of an asset for a specified period
返回某项固定资产按年限总和折旧法计算的每期折旧金额
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。
Article33 In respect of the computation of depreciation of fixed assets, the salvage value shall first be estimated and deducted from the original cost of the assets.
第三十三条固定资产在计算折旧前，应当估计残值，从固定资产原价中减除。
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
is the number of periods over which the asset is being depreciated (sometimes called the useful life of the asset)
定资产进行折旧计算的周期总数，也称固定资产的生命周期
Returns the depreciation of an asset for a specified period using the fixed-declining balance method
用固定余额递减法，计算指定期间内某项固定资产的折旧值．
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。
Exploration on Fixed Assets Depreciation and Tax Account after Appreciation of Property Assessment in Limited Company
股份公司资产评估增值后固定资产折旧及计税帐务处理探讨
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
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
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