| 单词 | 折旧 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 折旧 adjective —depreciable折旧 noun —amortisationBE n折旧 noun, plural —depreciations plExamples:折旧率—rate of deprecation See also:折 n—discount n • bend n 折 v—fold v • break v • turn v 旧 n—former n 旧—worn (with age)
|
采用权责发生制会计和真正的资产会计制，考虑所置财产的使用价值及其不断贬值 （折旧），这不仅意味着账目不同，专业做法也不同。 unesdoc.unesco.org | The introduction of full accruals accounting, taking into account the [...] value in use of assets acquired and [...] their gradual depreciation (amortizement), presupposes [...]not only different accounting entries [...]but also different working practices. unesdoc.unesco.org |
现有促进可再生能源项目的措施有：广泛的财 [...] 政和资金激励措施，包括软贷款，优惠关税，免征 消费税，免税期，以及加速折旧的收 益。 undpcc.org | The promotional measures available to renewable energy projects comprise a wide range of fiscal and financial incentives, including [...] soft loans, concessional customs duties, exemption from excise duty, tax [...] holidays, and accelerated depreciation benefits. undpcc.org |
在 2010/11 [...] 年及以前的预算中，用于记录偿还贷款本金所产生支出的方法 以 UNSAS 为基础，而 UNSAS 不允许将固定资产折旧记为支出。 wipo.int | The approach utilized in the 2010/11 and in previous budgets to record an expense related to the repayment [...] of loan principal was based upon UNSAS which did not permit [...] for the recording of depreciation of fixed assets as [...]expense. wipo.int |
现在 WIPO 已转而采用 [...] IPSAS，故而 WIPO 的所有建筑物中每个部分的折旧在 IPSAS 分类帐中均记为支出。 wipo.int | Now that WIPO has [...] moved to IPSAS, depreciation of each component [...]of all of WIPO’s buildings will be recorded as an expense in the IPSAS ledger. wipo.int |
使用直线法对该资产的 估计有用年限计算折旧额， 但不记入账簿。 daccess-ods.un.org | Depreciation is computed using the straight-line method over the estimated useful life of the asset, but it is not recorded in the books of account. daccess-ods.un.org |
按照公共部门会计准则，实物资产被称为“不动 产、厂房和设备”，并按照公共部门会计准则的不动产、厂房和设备政策予以资 本化和折旧。 daccess-ods.un.org | These were expensed under the United Nations system accounting standards. Under IPSAS, physical assets are referred to as [...] “property, plant and equipment” and are [...] capitalized and depreciated in accordance with [...]IPSAS policy on property, plant and equipment. daccess-ods.un.org |
然而，遗留系统目前记录的结 余不是以符合《公共部门会计准则》的方式记录的，因为这些系统的设计使其无 法按照《公共部门会计准则》的要求捕捉与资产项目相关的所有费用，因此，需 [...] 要调整记录的结余，以体现将采用的《公共部门会计准则》的会计政策，例 如折 旧率和折旧法。 daccess-ods.un.org | However, the balances currently maintained in legacy systems are not held in an IPSAS-compliant manner, as those systems were not designed to capture all costs related to an asset, as required by IPSAS, and the balances held need to be [...] adjusted to reflect the accounting [...] policies, such as the depreciation rates and methods, [...]that are being adopted for IPSAS. daccess-ods.un.org |
与油气开采活动相关的辅助设备及设施的账面原价，累 计 折旧 和 减 值准备累计 金额及其计提方法。 eisourcebook.org | The original book value of the auxiliary equipment and facilities for the [...] oil and gas exploitation activities, [...] the accumulative depreciation amounts and the accumulative [...]amounts of the impairment [...]provisions as well as their calculation methods. eisourcebook.org |
法律框架包括 2009 年 2 月 1 [...] 日生效的订正《项目厅财务条例 和细则》的几个章节，以及关于不动产、厂房和设备管理的新的行政指示，其中 [...] 除其他外包含对这些物项的新定义和新分类、关于此种物项拟议可用寿命的新指 南、今后折旧政策 的要素以及更加严格的不动产、厂房和设备管理控制。 daccess-ods.un.org | The legislative framework included several chapters in the revised UNOPS financial regulations and rules that took effect on 1 February 2009 and a new administrative instruction on management of property, plant and equipment which incorporated, among other changes, the revised definitions and classifications of these items, new guidance on [...] proposed useful lives of such items, [...] elements of future depreciation policy and more stringent [...]property, plant and equipment management controls. daccess-ods.un.org |
下面的程序是利用余额递减法计算购买于当年任何日期的资产的 折旧额。 vicinno.com | The following hp 12c program calculates the declining-balance depreciation for the year desired with the acquisition date occurring at any time during the year. vicinno.com |
该政策基于如下原理：根据管理问题高级别委员会做出的原则性决定，由自愿捐款资 助实施的预算外计划涉及的所有费用，应计入该计划的预算并由该计划支付，间接固定成本 不在此列(如负责预算外计划的工作人员所在办公楼 的 折旧 费 )， 这部分费用既不列入正常计 划的预算，也不由正常计划报销。 unesdoc.unesco.org | It rests on the principle that all costs incurred in executing an extrabudgetary project funded from voluntary contributions must be budgeted for and charged to that project, except for indirect fixed costs (such as depreciation costs of buildings in which staff assigned the extrabudgetary projects work) that are neither budgeted for nor reimbursed to the regular programme, in accordance with the HLCM principled decision. unesdoc.unesco.org |
折旧是对 资本支出的非直接的回顾，也被排除在外，并被一个未来资本开支的估算值所代替。 12manage.com | Depreciation, an indirect and [...] backward-looking measure of capital expenditure, was excluded and replaced with an estimate [...]of future capital expenditure. 12manage.com |
其他原因可能包括：利用不同会计办法、纳税年 度、折旧办法 、存货估价办法和国外税抵扣额的差异；将各项活动分开进行， [...] 这些活动如果归入单一的应税实体，可能在财务上不利；在某些活动中（如预 期的或潜在的销售、合并、清算或家族内馈赠或遗产）利用仅为某些运作方式 提供的优惠待遇。 daccess-ods.un.org | Other reasons might include: taking advantage [...] of differences in accounting [...] methods, taxable years, depreciation methods, inventory [...]valuation methods and foreign tax [...]credits; segregating activities that if combined in a single taxable entity, might be disadvantageous in fiscal terms; and taking advantage of favourable treatment for certain activities (e.g., anticipated or potential sales, mergers, liquidations or intrafamily gifts or bequests) that is available for some operations, but not for others. daccess-ods.un.org |
还有人指出，技术折旧速度高于实物 折旧 速 度的风险和 设备生产商标准化不足可能会导致采用这种技术的速度放缓。 daccess-ods.un.org | It was also pointed out that the risk of [...] faster technology depreciation than physical depreciation and insufficient [...]standardization by equipment [...]producers could lead to the less rapid adoption of such technologies. daccess-ods.un.org |
您可以出于 [...] 法律、税务及内部的需要随时运行预先 设定的报告，如固定资产库存、固定资 产计划及折旧报告。 logrus.ru | At any time, you can run preconfigured [...] reports for legal, tax, and internal purposes, such as a fixed assets inventory, schedule [...] of fixed assets, and depreciation. logrus.ru |
但商标和商誉可在每个会 计年度折旧最多为十八分之一。 vasapolli.it | However, trademarks and [...] goodwill may be depreciated up to one eighteenth [...]for each fiscal year. vasapolli.it |
在收入方面，这些措施既包括通过调 整征税基础(扣减、免除或加速折旧) 或 调 整名义税率，来修改所得税结构，也包 括改革对货物和服务的征税(增值税、特定的税或关税)。 daccess-ods.un.org | On the income side, these run the gamut from changes to the income tax structure, through adjustments to [...] the tax base (deductions, [...] exemptions or accelerated depreciation systems) or to nominal [...]tax rates, to reform of taxes on [...]goods and services (VAT, specific taxes or tariffs). daccess-ods.un.org |
第一种方法就是上升的折现现金流 模型，从自由现金流到净收入，到营业收入（EBITDA 扣除利息、税项、折旧及摊 销前盈利）， 甚至上对收益和价格也进行提升，此时所有的值就都为正数了。 crystalballservices.com | The first is to move up your DCF model, from free cash flows to net income, to operating income (EBITDA), and even all the way up to revenues and prices, where all the values are positive. crystalballservices.com |
2010年及2009年12月31日年度止的折旧费 用 分别为29,733美元和 12,869美元。 halfthesky.org | Depreciation expense for the years [...] ended December 31, 2010 and 2009 amounted to $29,733 and $12,869 respectively. halfthesky.org |
而在公共部门会计准则中，实际资产被指称为不动产、厂房和设 备，并采用适当的折旧方法 在整个有效使用期间予以资本化并记作为费用处理。 daccess-ods.un.org | Under IPSAS, physical assets are referred to as property, plant and [...] equipment (PPE), and are capitalized and expensed over the period of their useful life using [...] an appropriate depreciation method. daccess-ods.un.org |
最近的一项研究表明，未计折旧、利 息和税项前的利润率占产出的百分比为 36%。 china.blackstone.com | A recent Smithers & Co. study showed [...] profit margins before depreciation, interest and taxes [...]as a percentage of output were at 36%. blackstone.com |
房地产的总价值 将估计的土地价值加上折旧后的楼宇重置或重建成本得到房地产的总价 值。 remminternational.com | This analysis is an essential step in the determination of market value because it establishes a framework for the proper selection of comparable properties. remminternational.com |
毛收入（一年总收入或佣金收入），各项开销包括：进货费用，年初和年末库存，广告费用，会计律师咨询费，坏账，牌照，商业税，银行利息，服务费，员工工资（包括CPP和EI），商业保险，维修保养费用，餐费及招待费用，租金，差旅费，房租，电话费，地税，水电煤气费，汽车费用（含汽油费、修车费、保险和停车费、洗车费和车辆牌照费），全年总里程数，生意用车里程数，买车贷款利息 ， 折旧 费 用 等等。 16safety.ca | Self-employed income tax: gross income (one year total income or commission income), the overhead include: restocking fee at the beginning and the end of inventory, advertising costs, accounting and attorney consulting fees, bad debts, licenses, business taxes, bank interest and service fees, wages and salaries (including CPP and EI), commercial insurance, maintenance costs, meals and entertainment expenses, rent, travel, rent, telephone bills, rent, utility costs, car costs (including gasoline, car repairs, insurance and parking [...] fees, car wash fees and vehicle license fees), total mileage, business car mileage, [...] car loan interest, depreciation expense. 16safety.ca |
只有折旧和摊 销被排除掉了， EBITDA中没有调整地非现金项目还有备抵坏账、计提存货减值和股票期权成本。 12manage.com | Only depreciation and amortization [...] are excluded. Among the non-cash items not adjusted for in EBITDA are bad-debt allowances, [...]inventory write-downs, and the cost of stock options granted. 12manage.com |
因此，与采用原方法的情况相比，本第三季度联合决算累计期间 的 折旧 费 减 少了98百万日元，销售利润、经常利 润以及税金等调整前季度纯利润各增加了77百万日元。 kito.com | For this reason, by contrast with [...] the figures calculated using the [...] previous method, the depreciation and amortization [...]for the current consolidated cumulative [...]third quarter decreased by 98 million yen, and the operating income, ordinary income, and quarterly net income before taxes and other adjustments increased by 77 million yen, respectively. kito.com |
例如，公司税法通常规定，为奖励企业投资新设备给 予 折旧津 贴。 daccess-ods.un.org | For example, corporate tax laws usually [...] provide an allowance for depreciation, which gives companies [...]an incentive to invest in new equipment. daccess-ods.un.org |
图形分析/技术分析，并确定行动sobrecompradas（具有非常高的价格），向下跌破这一区间意味着超卖（价格 太 折旧 ） ， 她可以给我们正确的时间，地点出售次序的。 zh-cn.iniciantenabolsa.com | A Graphical Analysis / Technical Analysis, and [...] identifying actions sobrecompradas (with very high prices) [...]and oversold (too depreciated price), she can give [...]us the correct time to place an order of sale. en.iniciantenabolsa.com |
为528，虽然这是不采取措施，到9月14日下午9:00停止使用，最近，在程序内部收入服务程序可以不再使用“或批准的可使用年限缩 短 折旧 资 产 收益税”根据趋势，如“要求支付的一种继承税，”要求延期付款的礼物税和继承税，“”申请的影响，那里是一个不可避免的原因，遗产的批准是不可分割的“，税制改革的未来，再次它包含了你的想法是必须的。 shinkoku.a-sien.com | Procedures for 528 Although this is not taking steps to Internal Revenue Service to stop using at 9:00 pm on September 14 recently, in the procedures can no longer [...] be used, “or approval of shortening the [...] useful lives of depreciable assets income tax” [...]Depending on trends such as “request [...]payment in kind of inheritance tax,” “request deferred payment of gift tax and inheritance tax,” “application for approval to the effect that there is an unavoidable reason for that heritage is undivided”, of tax reform in the future, again it contains up to what you think is a must. shinkoku.a-sien.com |
这些意见和信息包括可比陆上采矿 [...] 的财务制度；矿物生产的经济评估，包括矿的资本总额、业务费用 、 折旧 和 摊 销； 预期吨位、等级和回收效率；以及其他财务和技术问题。 daccess-ods.un.org | Such advice and information would include information on fiscal regimes for comparable land-based mining; economic assessments of mineral [...] production, including capitalization, [...] operating costs, depreciation and amortization [...]of mines; anticipated tonnages, grades [...]and recovery efficiencies; and other financial and technical issues. daccess-ods.un.org |
加速折旧优惠 ：在以下三种情况下，可选择不同 的 折旧 方 法 ：第一，对开发 新的采矿项目进行投资时；第二，对现有矿业经营的产能扩大时；第三，在 正常经营过程中有折旧需要时 uria.com | Accelerated depreciation: This allows the application of a different depreciation approach for capital investments made for the development of new mining projects or the expansion of the productive capacity of existing mining operations, as [...] well as those required during their normal operation. uria.com |
英汉双解词典包含2273206条英汉词条，基本涵盖了全部常用单词的翻译及用法，是英语学习的有利工具。