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accelerated depreciation

查词链接:https://www.dute.org/dict/accelerated_depreciation复制链接
加速折旧:指企业为了在税务上获得更多折旧费用而采用的一种折旧方法。
查看英英释义
abstract:
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.

网络释义
加速折旧
(三)对科研设备实行加速折旧(Accelerated DePreciation)即在固定资产使用年限的初期提取较多的折旧,以后逐年减少,税负相对于后期较轻,尽管总税负不变,但相对于“直线法”折旧.企业...
加速折旧法
sum-of-theyears’-digits method of depreciation加速折旧法(accelerated depreciation)的一种。根据固定资产原值减除估计残值后的余额,按逐年递减的分数(分子是本年起固定资产可继续使用的年限,分母是各年可继续使用年...
加快折旧
... ABS 资产担包管券(Asset Backed Securities的英文缩写) Accelerated depreciation 加快折旧 Acceptor 承兑人;受票人; 接纳人 ...
廿八
... 翠峰廿八 Emerald Twenty Eight 廿八、加速折旧 ACCELERATED DEPRECIATION 廿八岁的卡扎菲中校 MuammarAbu Minyar al-Qadhafi ...
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