固定资产折旧
Considering the factor of price rise, a new method of depreciation of fixed assets is put forward to improve the sum of the month digit method.
考虑************等因素，对月数总和法进行改进，提出一种新的固定资产折旧方法。
Refers to the balance of the value added created by the resident units deducting the laborers'remuneration, net taxes on production and the depreciation of fixed assets.
指常住单位创造的增加值扣除固定资产折旧、劳动者报酬和生产税净额后余额。
Since we are short of a systematic methods in economic apprise of technique and depreciation of fixed assets, we used to do qualitative analysis, never did quantitative analysis.
过去在进行技术经济评价或固定资产折旧时，由于缺乏一套具体计算方法，通常只有定性分析，而无定量计算。
How to handle the related procedures to accelerate the depreciation of fixed assets?
企业固定资产加速折旧如何办理相关手续？
In this paper, systems analysis method is developed to investigate the depreciation of fixed assets of research institute.
本文应用系统分析方法对科研机构固定资产折旧问题进行了研究。
Fixed assets is fast of depreciation Sino-US the policy that compares depreciation of fixed assets of Feng Xiao company, it is the serious content of system of company financial management.
固定资产快速折旧的中美比较冯晓企业固定资产折旧的政策，是企业财务治理体制的重要内容。
Operating Surplus refers to the balance of the value added created by the resident units deducting the labourersre m unera-' tion , taxes on production and the depreciation of fixed assets.
营业盈余是指常住单位创造的增加值扣除劳动者报酬，生产税净额和固定资产折旧后的余额。
Issues on depreciation of fixed assets by futures exchanges and futures brokerage companies.
期货交易所和期货经纪机构固定资产折旧的问题。
Article 11 When calculating the amount of its income taxable, an enterprise may deduct its depreciation of fixed assets which are calculated in accordance with relevant regulations.
第十一条在计算应纳税所得额时，企业按照规定计算的固定资产折旧，准予扣除。
Depreciation of Fixed Assets;
固定资产折旧；折旧模型；
If does not have depreciation of fixed assets management, will empty to add enterprise assets, also can see the importance of the management of fixed assets.
如果不对固定资产进行折旧管理，将会虚增企业资产，同时也可以看出固定资产的管理的重要性。
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。
Article 34 Depreciation of fixed assets shall be computed using the straight-line method.
第三十四条固定资产的折旧，应当采用直线法计算；
The estimated useful lives, estimated residual values and depreciation method of the fixed assets are reviewed, and adjusted if appropriate, at each balance sheet date.
于每年年度终了，对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。
The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.
稳定资产的原值、累计折旧和净值，理卖正在会计报表中分别列示。
Both fixed assets decrease reserve an accumulated depreciation are the items of fixed assets decreases and reflect the present value of fixed assets.
固定资产减值准备与累计折旧都是固定资产的抵减项目，它们共同反映着固定资产的现时价值。
Analyses the method of Drawing depreciation from fixed assets in china, and shows that the method of speeding up depreciation is to be carried out gradually.
本文分析了企业现行的固定资产计提折旧的方法，直线法和工作量法的弊端，指出了快速折旧法的优势，提出应逐步推行快速折旧法。
The useful lives, expected net salvage values, and depreciation rates of the various fixed assets;
各类固定资产的使用寿命、预计净残值和折旧率。
The declining balance depreciation is one of accelerated depreciation methods on fixed assets in enterprise accounting systems without mathematical formula.
双倍余额递减法是《工业企业财务制度》中固定资产加速折旧的方法之一。
The allowance for depreciation of all sorts of different fixed assets is different.
各种不同的固定资产的折旧率是不一样的。
Maintaining fixed assets accounts inclusive of fixed assets register, cost of fixed assets and depreciation;
处理固定资产账务，包括固定资产明细记录及固定资产折旧计算等；
Net Value of Fixed Assets :is obtained by deducting depreciation over years from the original value of fixed assets.
固定资产投资价格指数：是反映固定资产投资额价格变动趋势和程度的相对数。
As regards any of the following fixed assets, no depreciation may be calculated for deduction.
累计折旧应当单独核算，并在资产包债表中作为固定资产的减项单独反映。
As regards any of the following fixed assets, no depreciation may be calculated for deduction
下列固定资产不得计算折旧扣除
System realizes the daily management of fixed assets, asset inventory, depreciation, management, report management and system management.
系统实现了固定资产的日常管理、资产盘点、折旧管理、报表管理和系统管理等。
|allocated cost of fixed assts;固定资产折旧
固定资产折旧（Depreciation of Fixed Assets）是会计学中的重要概念，指企业因使用、自然损耗或技术过时等原因，将固定资产的初始成本在其预计使用寿命内进行系统性分摊的过程。这一过程反映了资产价值随时间推移的减少，并直接影响企业的财务报表和税务核算。
定义与目的
固定资产折旧的本质是资产成本的分摊原则，而非市场价值的直接反映。根据国际会计准则理事会（IASB）发布的《国际会计准则第16号》（IAS 16），其目的是将资产成本与其产生的经济利益相匹配，确保财务报表的准确性。
折旧原因
常用折旧方法
$$ text{年折旧额} = frac{text{资产原值 - 残值}}{text{使用寿命}} $$
实务影响
折旧费用会减少企业税前利润，从而降低所得税负担。例如，某企业购买价值100万元的生产设备，按10年直线折旧，每年可抵扣10万元成本（假设残值为零）。同时，折旧储备金为企业设备更新提供资金支持。
固定资产折旧（Depreciation of Fixed Assets）是指企业将固定资产的成本在其预计使用寿命内，按系统、合理的方式分摊为费用的过程。以下是详细解释：
定义与目的
固定资产（如机器、建筑物）在使用中会因磨损、老化或技术淘汰而价值减少。折旧并非反映资产市值的直接变化，而是会计上通过分摊成本来匹配收入与费用，体现资产效用的消耗。
折旧原因
常用折旧方法
财务影响
与其他概念的区分
示例：某公司购买一台$50,000设备，预计使用10年，残值$5,000。按直线法，年折旧额为$(50,000-5,000)/10 = $4,500，每年利润减少$4,500，同时设备账面净值每年减少同额。
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