The way of depreciation based on history cost enables enterprises difficult to maintain normal production.
以历史成本为基础计提折旧的方法，使企业维持生产增加了难度。
2
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.
营业盈余是指常住单位创造的增加值扣除劳动者报酬，生产税净额和固定资产折旧后的余额。
3
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.