1) audit of depreciation of fixed assets
固定资产折旧审计
2) fixed assets and accumulated depreciation
固定资产和累计折旧
1.
The essay mainly applies analytical review procedure to improve the auditing efficiency and confirm the emphases of the auditing field in the audit of fixed assets and accumulated depreciation.
如何确定固定资产和累计折旧的重点审计领域,提高它们的审计效率,是审计工作中必须考虑的问题。
5) depreciation of fixed assets
固定资产折旧
1.
Various factors of depreciation of fixed assets are analyzed,more examples of calculation of it are given and the transformation rule of position in the old account with yearly differences according to the mathematical rectangular setup are found ont.
通过揭示影响固定资产折旧的因素,举例对固定资产折旧方法的计算,用数学中的直角坐标系表示各种固定资产折旧方法,随着折旧年限的不同,固定资产折旧额的变化规律,由此分析了固定资产折旧的利弊和更适用的范围,为合理选择固定资产折旧方法奠定了基础。
2.
A reasonable comparison and analysis should be made when a company calculates the depreciation of fixed assets.
固定资产折旧方法的选择直接影响企业每年计提的折旧金额,关系到企业所得税税前扣除金额和应税所得额的计算,即影响到企业应纳所得税的多少。
3.
The article explains the several methods to calculate the depreciation of fixed assets,provids insights into the problems in the process of it,and analyzes the difference in the income tax when the enterprises adopt different depreciation methods.
文章阐述了几种常用的计算固定资产折旧的方法,对国有资产折旧过程中应注意和存在的问题进行了讨论,并分析企业在采用不同折旧方法时应纳所得税额的不同。
6) fixed asset depreciation
固定资产折旧
1.
A Brief Comment on Fixed Asset Depreciation in Cost of CultivatingPersonnel in Colleges and Universities;
浅议高校人才培养成本核算中的固定资产折旧
2.
(1)the fixed asset depreciation amounts should be limited to the proportion of the business asset because of the quasi-public feature of the South-to-North Water Transfer Project.
在探讨了影响南水北调工程折旧的主要因素的基础上,提出:(1)基于南水北调工程准公益性的特点其固定资产折旧基数应限于经营性资产所占比例;(2)根据南水北调工程达效期长等运行特点,在达效期内其折旧额应由小到大逐年递增,直到正常运营年,在正常运营期内年折旧额可采用等值法。
补充资料：固定
①不变动或不移动的（跟‘流动’相对）：～职业丨～资产。②使固定：把学习制度～下来。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条