固定資産折舊
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.
考慮************等因素，對月數總和法進行改進，提出一種新的固定資産折舊方法。
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.
指常住單位創造的增加值扣除固定資産折舊、勞動者報酬和生産稅淨額後餘額。
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.
過去在進行技術經濟評價或固定資産折舊時，由于缺乏一套具體計算方法，通常隻有定性分析，而無定量計算。
How to handle the related procedures to accelerate the depreciation of fixed assets?
企業固定資産加速折舊如何辦理相關手續？
In this paper, systems analysis method is developed to investigate the depreciation of fixed assets of research institute.
本文應用系統分析方法對科研機構固定資産折舊問題進行了研究。
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.
固定資産快速折舊的中美比較馮曉企業固定資産折舊的政策，是企業財務治理體制的重要内容。
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.
營業盈餘是指常住單位創造的增加值扣除勞動者報酬，生産稅淨額和固定資産折舊後的餘額。
Issues on depreciation of fixed assets by futures exchanges and futures brokerage companies.
期貨交易所和期貨經紀機構固定資産折舊的問題。
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.
第十一條在計算應納稅所得額時，企業按照規定計算的固定資産折舊，準予扣除。
Depreciation of Fixed Assets;
固定資産折舊；折舊模型；
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.
如果不對固定資産進行折舊管理，将會虛增企業資産，同時也可以看出固定資産的管理的重要性。
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.
第三十三條固定資産在計算折舊前，應當估計殘值，從固定資産原價中減除。
Article 34 Depreciation of fixed assets shall be computed using the straight-line method.
第三十四條固定資産的折舊，應當采用直線法計算；
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.
于每年年度終了，對固定資産的預計使用壽命、預計淨殘值和折舊方法進行複核并作適當調整。
The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.
穩定資産的原值、累計折舊和淨值，理賣正在會計報表中分别列示。
Both fixed assets decrease reserve an accumulated depreciation are the items of fixed assets decreases and reflect the present value of fixed assets.
固定資産減值準備與累計折舊都是固定資産的抵減項目，它們共同反映着固定資産的現時價值。
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.
本文分析了企業現行的固定資産計提折舊的方法，直線法和工作量法的弊端，指出了快速折舊法的優勢，提出應逐步推行快速折舊法。
The useful lives, expected net salvage values, and depreciation rates of the various fixed assets;
各類固定資産的使用壽命、預計淨殘值和折舊率。
The declining balance depreciation is one of accelerated depreciation methods on fixed assets in enterprise accounting systems without mathematical formula.
雙倍餘額遞減法是《工業企業財務制度》中固定資産加速折舊的方法之一。
The allowance for depreciation of all sorts of different fixed assets is different.
各種不同的固定資産的折舊率是不一樣的。
Maintaining fixed assets accounts inclusive of fixed assets register, cost of fixed assets and depreciation;
處理固定資産賬務，包括固定資産明細記錄及固定資産折舊計算等；
Net Value of Fixed Assets :is obtained by deducting depreciation over years from the original value of fixed assets.
固定資産投資價格指數：是反映固定資産投資額價格變動趨勢和程度的相對數。
As regards any of the following fixed assets, no depreciation may be calculated for deduction.
累計折舊應當單獨核算，并在資産包債表中作為固定資産的減項單獨反映。
As regards any of the following fixed assets, no depreciation may be calculated for deduction
下列固定資産不得計算折舊扣除
System realizes the daily management of fixed assets, asset inventory, depreciation, management, report management and system management.
系統實現了固定資産的日常管理、資産盤點、折舊管理、報表管理和系統管理等。
|allocated cost of fixed assts;固定資産折舊
固定資産折舊（Depreciation of Fixed Assets）是會計學中的重要概念，指企業因使用、自然損耗或技術過時等原因，将固定資産的初始成本在其預計使用壽命内進行系統性分攤的過程。這一過程反映了資産價值隨時間推移的減少，并直接影響企業的財務報表和稅務核算。
定義與目的
固定資産折舊的本質是資産成本的分攤原則，而非市場價值的直接反映。根據國際會計準則理事會（IASB）發布的《國際會計準則第16號》（IAS 16），其目的是将資産成本與其産生的經濟利益相匹配，确保財務報表的準确性。
折舊原因
常用折舊方法
$$ text{年折舊額} = frac{text{資産原值 - 殘值}}{text{使用壽命}} $$
實務影響
折舊費用會減少企業稅前利潤，從而降低所得稅負擔。例如，某企業購買價值100萬元的生産設備，按10年直線折舊，每年可抵扣10萬元成本（假設殘值為零）。同時，折舊儲備金為企業設備更新提供資金支持。
固定資産折舊（Depreciation of Fixed Assets）是指企業将固定資産的成本在其預計使用壽命内，按系統、合理的方式分攤為費用的過程。以下是詳細解釋：
定義與目的
固定資産（如機器、建築物）在使用中會因磨損、老化或技術淘汰而價值減少。折舊并非反映資産市值的直接變化，而是會計上通過分攤成本來匹配收入與費用，體現資産效用的消耗。
折舊原因
常用折舊方法
財務影響
與其他概念的區分
示例：某公司購買一台$50,000設備，預計使用10年，殘值$5,000。按直線法，年折舊額為$(50,000-5,000)/10 = $4,500，每年利潤減少$4,500，同時設備賬面淨值每年減少同額。
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