英语释义

1. any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost over the useful life of the property — accelerated depreciation the depreciation of property that was put into use prior to 1980 which is allowed at a faster rate than normal under the depreciation rules in force before the adoption of the Accelerated Cost Recovery System

2. depreciation of an asset by a fixed percentage of its original cost based on its estimated life

3. a loss in the value of property due to physical deterioration and wear or to obsolescence and lack of adaptability

片语

Accelerated u depreciation加速折旧

haha accelerated depreciation methods加速折旧法

accelerated depreciation methods快速折旧法

accelerated e depreciation加速折旧

accelerated depreciation allowance加速折旧扣除

Accelerated u Depreciation Method计算折旧时

accelerated E depreciation method加速折旧法

英汉例句

• a concept about using an accelerated depreciation method to adequately speed up the renewal for construction machines under the presupposition that invisible wear effects be considered.

  提出，在考虑无形磨损作用的前提下，用快速折旧法来适当加快工程机械更新换代的设想。

• accelerated depreciation methods result in higher charges to depreciation expense and, therefore, lower reported net income than straight-line depreciation.

  加速折旧法比直线折旧法加大了折旧费的计提，因而减小了报告凈收益。

• conclusion determination of talk about the depreciation of the fixed asset practical value. accelerated depreciation is worth to be spreaded and inquired.

  结论本文结果说明，对固定资产的折旧问题进行探讨具有非常重要的意义，加速折旧法值得进一步探讨和推广。

• considering from the two aspects on tax incentive method and accounting depreciation method, this paper has discussed the possibility of adopting accelerated depreciation method in our country.

  本文从税收优惠措施和会计折旧方法两方面结合考虑，探讨采用加速折旧法的可行性，这无论是对税收政策的制定还是对会计折旧法的选择都是一种启。

• the estimated useful life is 5 years; therefore, the straight-line depreciation rate is 2%. doubling this straight-line rate indicates an accelerated depreciation rate of 4%.

  预计使用年限是5年，因此直线折旧率是2％。将此直线折旧率翻一番得出加速折旧率为4％。

• thus a business that uses an accelerated depreciation method in its financial statements is simply measuring its net income more conservatively than a business that uses straight-line.

  因此，财务报表中使用加速折旧法的企业仅仅是在计算凈收益时比使用直线折旧法的企业更保守一点而已。

• accelerated depreciation charges are 20% damages of the vehicle assessed by the insurance company.

  加速折旧费为保险公司对租赁车辆定损额的20％。

• article 32 of the eit law provides that enterprises can receive accelerated depreciation allowance where the fixed assets become obsolete due to technology advancement.

  企业所得税法第三十二条规定，企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。

• 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。

• firms have also done well from stimulus packages: at least a dozen countries have offered them accelerated depreciation allowances or more generous tax-loss provisions, according to ibfd.

  公司从这一揽子的刺激经济的计划中也获得了足够的好处，根据ibfd统计至少十几个国家提供了加速折旧的免税额和更慷慨的税收损失规定。

• uses accelerated depreciation to vary the income tax impact each year and calculations are made on an after-tax basis

  使用加速折旧使每年的所得税影响有所变化，计算是在税后基础上进行的。

• doubling this straight-line rate indicates an accelerated depreciation rate of 4%.

  将此直线折旧率翻一番得出加速折旧率为4％。

• conclusion determination of talk about the depreciation of the fixed asset practical value. the accelerated depreciation is worth to be spreaded and inquired.

  结论本文结果说明，对固定资产的折旧问题进行探讨具有非常重要的意义，加速折旧法值得进一步探讨和推广。