Accelerated depreciation

n.

加速折旧；

英英释义

Accelerated depreciation

Accelerated depreciation refers to any one of several methods by which a company, for 'financial accounting' or tax purposes, depreciates a fixed asset in such a way that the amount of depreciation taken each year is higher during the earlier years of an asset’s life. For financial accounting purposes, accelerated depreciation is expected to be much more productive during its early years, so that depreciation expense will more accurately represent how much of an asset’s usefulness is being used up each year.

以上来源于:Wikipedia

双语例句

用作名词(n.)

This is an accelerated depreciation method.
这是一种加速折旧的方法。

The accelerated methods apply best to those assets that gen erate greater revenue earlier in their useful lives.
加速折旧法最适用那些在寿命早期能产生较高收益的资产。

权威例句

1. The government has been offering tax credits, accelerated depreciation, and other economic hanky-panky.

政府一直在搞税款抵免，快速折旧及其它经济花招。

《柯林斯英汉双解大词典》

2. If conforming to relevant regulations, accelerated depreciation method may be adopted.

如符合有关规定，也可采用加速折旧法。

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3. 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。

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4. An accelerated method of depreciation in which the rate is a multiple of the straight-line rate, which is applied each year to the undepreciated cost of the asset.

固定百分比余额递减折旧：一种加速折旧的方法。在这一方法中，折旧率是直线法折旧率的一个倍数，每年用此折旧率乘以资产的未折旧成本。

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5. 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%。

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6. Why does the accelerated method of depreciation for tax purposes lead to a liability?

为什么税务用途的加速折旧法产生了一项负债？

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7. Current accounting system recommends enterprises to use accelerated depreciation.

在现行的会计制度中，提倡企业使用加速折旧法。

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8. Most of the other depreciation methods are various forms of accelerated depreciation.

其他折旧方法大部分是各种加速折旧法。

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9. 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%。

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10. 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，因而减小了报告净收益。

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11. 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。

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12. 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。

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13. The state must support export product upgrading, but not the use of currency exchange rate policy and fiscal policy should be used as export tax rebates, such as accelerated depreciation.

国家必须支持出口产品升级，但是不能使用货币汇率政策，而应使用财政政策如出口退税，加速折旧等。

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14. 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。

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15. 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。

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16. 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。

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17. Article 11 new and high technology enterprises may apply accelerated depreciation of their apparatus and equipments used for development of new and high technologies and production of their products.

第十一条高新技术企业用于高新技术开发和高新技术产品生产的仪器、设备，可实行快速折旧。

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18. 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净收益时比使用直线折旧法的企业更保守一点而已。

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19. 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净收益时比使用直线折旧法的企业更保守一点而已。

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20. Depreciation Expense = Remaining Book Value * Accelerated Depreciation Rate

折旧费=剩余账面净值×加速折旧率

-- 来源 -- 英汉 - 翻译样例 - 经济

21. accelerated depreciation

快速折旧(会计学)

-- 来源 -- 英汉 - 翻译样例 - 汉英

22. accelerated depreciation methods

加速折旧法

-- 来源 -- 英汉 - 翻译样例 - 经济

23. Depreciation Expense = Remaining Book Value × Accelerated Depreciation Rate

折旧费=剩余账面净值×加速折旧率

-- 来源 -- 英汉 - 翻译样例 - 经济

24. Accelerated Depreciation Method

加速折旧法(计算折旧时,初期所提的折旧大于后期各年)

-- 来源 -- 英汉 - 翻译样例 - 经济

25. accelerated depreciation for machinery, equipment and industrial buildings

机器、设备和工业建筑物的加速折旧

-- 来源 -- 英汉 - 翻译参考[网络]

26. Will Accelerated Depreciation Really Reduce Tax Expenditure?

采用加速折旧法就一定会减少纳税支出吗?

-- 来源 --

27. Depreciation Expense = Remaining Book Value X Accelerated Depreciation Rate

折旧费=剩余账面净值×加速折旧率

-- 来源 -- 网友提供

28. Depreciation Expense = Remaining Book Value × accelerated Depreciation Rate

折旧费=剩余账面净值×加速折旧率

-- 来源 -- 网友提供

29. If conforming to relevant regulations, accelerated depreciation method may be adopted.

如符合有关规定，也可采用加速折旧法。

-- 来源 --