您要查找的是不是:
- Equals cost minus accumulated depreciation. 成本减去贬值部分。
- The original prices at the beginning and the end, the amount of accumulative depreciation, and accumulative amount of the impairment provisions for fixed assets. (三)各类固定资产的期初和期末原价、累计折旧额及固定资产减值准备累计金额。
- The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets. 固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。
- The used equipment could have been sold outright for not more than $6050.It had cost $12000 new,and accumulative depreciation it was $5200,making the net book value $6800. 一组新设备发票价格为28030美元,公司支付20830美元,并且用一台用过的旧设备抵价7200美元。这台用过的旧设备市场价(公允价)不超过6050美元,该设备原价12000美元,已提折旧5200美元,净值6800美元。不知对否??
- Cost less the accumulated depreciation claimed in prior years' income tax. 成本减以前年度申报所得税的累计折旧。
- Properties, machinery and equipment are stated at cost less accumulated depreciation and any impairment losses. 物业、机器及设备按成本值减累积折旧及减值损失入账。
- The book value of a plant asset is its cost minus the related accumulated depreciation. 固定资产的账面净值是它的成本价减相对应的累计折旧。
- When fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to income. 固定资产重估时,任何在重估当日存在的累计折旧不应记入收益。
- Sold some plant assets, the price is $100, the original cost is $20, the accumulated depreciation is $10. 销售厂房类资产,售价为100美元,原始成本为20美元,累计折旧为10美元
- Accumulated depreciation for fixed assets under finance leases shall be accounted for separately. 以融资租赁方式租入固定资产的累计折旧,应当另行核算。
- The accumulated depreciation shall be presented as the contra account of the fixed asset. 备抵折旧应列于固定资产下的抵销科目。
- Property and equipment are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. 物业及设备乃按成本值或估值减累计折旧及累计减值亏损列帐。
- The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation. 记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。
- Accumulated depreciation is a contra-asset account, representing that portion of the asset's cost that has already been allocated to expense. 累计折旧是一个资产对冲账户,代表该项资产成本中已被分配到费用账户的那部分。
- The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement. 固定资产的原值、累计折旧和净值,应当在会计报表中分别列示。
- Accumulated depreciation shall be accounted for separately and separately disclosed as a deduction under fixed assets in the balance sheet. 累计折旧应当单独核算,并在资产包债表中作为固定资产的减项单独反映。
- Accrued depreciation; accumulated depreciation The total depreciation suffered by an asset or asset group, based on customary or fairly determined rates or estimates of useful life. 应计折旧;累计折旧一项资产或资产组合按照常规的或公平确定的比率,或按预计使用计算的折旧总额。
- The cost of a plant asset minus the total recorded depreciation, as shown by the Accumulated Depreciation account. The remaining undepreciated cost is also known as carrying value. 账面价值:等于厂场资产的成本减去已记录的折旧总额,即累计折旧账户中所显示的数额。剩余的未折旧成本也叫做帐面价值。
- The book balance under this System refers to the actual amount of account without deductions of provision made for the account (e.g., accumulated depreciation, provisions for impairment of assets). 本制度所称的账面余额,是指某科目的账面实际余额,不扣除作为该科目备抵的项目(如累计折旧、相关资产的减值准备等)。
- Accumulated depreciation - land improvements 累积折旧-土地改良物