depreciable

depreciable

1. (5) Sale of old buildings, depreciable lives and depreciation rates;

(5)出售旧楼房的折旧年限和年折旧率；

2. {0>Article 46 For valuation of depreciable fixed assets, accumulated depreciation accounts shall be established and presented as deductions of the respective assets.

<}0{>第46条 折旧性固定资产之估价，应设置累计折旧科目，列为各该资产之减项。

3. depreciable life

n. 应折旧年限

4. depreciable cost

n. 应折旧成本

5. inter-company profit on depreciable assets

[经] 公司间应计折旧资产的内部利润

6. depreciable value

[经] 应折旧价值

7. depreciable unit

[经] 应折旧单位

8. Separate Depreciation Expense and Accumulated Depreciation accounts are maintained for different types of depreciable assets, such as factory buildings, delivery equipment, and office equipment.

不同的应计提折旧的资产,如：厂房、运输工具和办公设备等,设有独立的折旧费和累计折旧账户。

9. 5, the current construction machinery depreciable lives being long and not conducive to enterprise equipment updated.

五、现行施工机械折旧年限偏长，不利于企业的设备更新。

10. The estimated lives of depreciable assets are buildings, 40 years, and equipment, 20 years. No salvage values are anticipated.

估计可折旧资产：建筑物40年和设备20年。无剩馀价值。

11. In other cases the sales proceeds are deducted from the total depreciable balance at the beginning of the year thus reducing total depreciation for the current and future years.

其他情况下，销售收入在年初从可折旧总额中扣除，因此就减少了当年和以后的折旧总金额。

12. In financial reporting depreciation refers to the charge made against income to reflect the systematic allocation of the depreciable amount of an assets over its useful life.

在财务报告领域中，折旧是指为反映某项资产在其有效使用期间系统提取的折旧额，从收入中进行的扣除。

13. There is also a special tax credit for investment in most kinds of depreciable assets, with the exception of buildings that are acquired and placed in service.

对投放于大多数使用中的应计折旧的固定资产方面的投资也享受税额减免，只是建筑物除外。

14. The annual depreciation expense is computed by deducting the estimated residual value (or salvage value) from the cost of the asset and dividing the remaining depreciable cost by the years of estimated useful life.

年折旧额是用资产成本减去预计残值得出的可折旧金额,再除以预计使用年限计算出来的。

15. Under the Sum of the years digits method,the accountant applies a depreciable fraction to the net value of an asset to obtain the depreciation charge for that year.

年数总和法是以递减分数作为折旧率，分别乘以固定资产净值的折旧方法。

16. depreciable assets

应折旧资产

17. depreciable fixed assets

应计折旧的固定资产

18. depreciable property

应计折旧财产

19. 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。

20. Upon the disposal or retirement of a depreciable asset, the cost of the property is removed from the asset account, and the accumulated depreciation is removed from the related contra-asset account.

当一项折旧范围内的资产退出使用或被处置时,该项资产的成本要从资产账户中转出,累计折旧也要从相关的资产对冲账户中转出。

21. 81.When depreciable assets are disposed of at any date other than the end of the year, an entry should be made to record depreciation for the fraction of the year ending with the date of disposal.

当折旧范围内的资产不是在年末被处置,必须作一个会计分录记录当年截至处置日那段时间的折旧。

22. depreciable assets.

微不足道的财产

23. intercompany profit on depreciable assets

折旧性资产内部利益

24. disposal of depreciable assets

折旧资产处理

25. westbank> The term "depreciation" refers to the systematic amortization of the depreciable amount through a definite method during the useful life of the fixed asset.

折旧，是指在固定资产使用寿命内，按照确定的方法对应计折旧额进行系统分摊。

26. Residents of the cost by the cost of a new house sold in the new discount (depreciable lives generally 50 years) terms, life expectancy over 30 years to 30 years;

旧房的成本价按售房当年新房的成本价成新折扣（折旧年限一般为50年）计算，使用年限超过30年的，以30年计算；

27. Certain types of depreciable assets, such as automobiles and trucks, sometimes are traded in on new assets of the same kind.

某些种类的可折旧资产,如汽车和卡车等,有时可以置换成同类的新资产。

28. The straight-line method of depreciation divides the depreciable cost evenly over the useful life of an asset.

直线折旧法在某资产可用年限内均分折旧成本。

29. Determining depreciation is based on the construction cost, value, the liquidation costs and depreciable lives.

确定折旧费的依据是建筑造价、残值、清理费用和折旧年限。

30. Losses associated with depreciable assets are governed by Section 167 and/or Section 168.

确认部分受损资产的损失，经常必须通过资产的销售或者置换来实现。

31. Article 46 For valuation of depreciable fixed assets, accumulated depreciation accounts shall be established and presented as deductions of the respective assets.

第46条 折旧性固定资产之估价，应设置累计折旧科目，列为各该资产之减项。

32. In calculating the depreciation of a leased asset, the lessee should adopt a depreciation policy for leased assets consistent with that for depreciable assets which are owned by the lessee.

第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。

33. Allocation of depreciable amount of an asset over its estimated useful life;

资产的估计使用年限分配其应计折旧数额;

34. It often is convenient to state the portion of an asset's depreciable cost which will be written off during the year as a percentage, called the depreciation rate.

通常将某项资产每年可以注销掉的部分列为该项资产可供折旧金额的一个固定比例会比较方便,这个比例叫折旧率。

35. (5) the sale of the old buildings, depreciable lives and depreciation rates;

（5）出售旧楼房的折旧年限和年折旧率；