This Company shall not be liable for loss of or damage to the insured property　or　expenses　caused　by intentional act or gross negligence of the Insured or his representative; Loss of or damage to　the　insured　property　caused　and　expenses incurred by earthquake or tsunami; Depreciation , loss of market, loss of use and　other　consequential losses of any description

本公司对下列各项不负责赔偿:被保险人及其代表的故意行为或重大过失引起的任何损失和费用;地震、海啸引起的损失和费用;贬值、丧失市场或使用价值等其他后果损失

depreciation , loss of market, loss of use and other consequential losses of any description;

贬值、丧失市场或使用价值等其他后果损失

Separate Depreciation Expense and Accumulated Depreciation accounts are maintained for different types of depreciable assets, such as factory buildings, delivery equipment, and office equipment.

不同的应计提折旧的资产,如:厂房、运输工具和办公设备等,设有独立的折旧费和累计折旧账户。

Companies may choose from several available depreciation methods.

不同公司可以选择不同的折旧方法。

accumulated depreciation of property, plant and equipment

财产、厂房和设备的累计折旧

depreciation of property, plant and equipment

财产、厂房和设备的折旧

adjusted amount of depreciation of property, plant and equipment

财产、厂房和设备折旧的调整数

The primary weaknesses of the cost approach are: Its inability to measure the full amount of economic obsolescence;The subjective nature of estimating depreciation ;Its often being very detailed and time-consuming.

成本法的主要缺点是:它不能测算经济性陈旧的全部影响;适用于单项资产的鉴定;使用它时常常要求非常详尽和费时。

The primary strengths of the cost approach are: Its use on special purpose or newer asset properties; Isolation of specific elements of depreciation ; Basis for allocating functional or economic penalties.

成本法的主要优点是:适用于专门用途或较新的资产;适用于分别具体地计算陈旧贬值因素;可做为分配因功能或经济陈旧所引起的贬值的基础。

Example of factory overhead costs, in addition to indirect materials and indirect labor, are depreciation , electricity, fuel, insurance, and property taxes.

除此之外,折旧、电力、燃料、保险及财产税等皆为制造费用。

However, management may use different methods in computing depreciation for different assets.

但公司管理阶层有权选择不同的折旧方法计算不同资产的折旧。

but normal practice in its use for investment appraisal is to calculate profit after depreciation but before any allowance for taxation, and to include in capital employed any increases in working capital that would be required if the project were accepted.

但是在用于评估投资时,其惯例是用来计算折旧后和税前的利润,还要将项目接受后,所需的任何周转资金的增加包括进实际资本中。

When straight-line depreciation is in use, the depreciation rate is simply "1" divided by the "life" (in years)of the assets.

当使用直线折旧法时,折旧率可以简单地用1除以资产年限得到。

When we conclude value for a business by the income approach, we have the value of all assets in aggregate. By doing so we are accounting for all elements of depreciation .

当我们用收益法去决定企业整体的价值时,我们就得到一个这个企业所有资产的价值。这样做我们就清算了所有的陈旧贬值。

Upon the disposal or retirement of a depreciable asset, the cost of the property is removed from the asset account, and the accumulated depreciation is removed from the related contra-asset account.

当一项折旧范围内的资产退出使用或被处置时,该项资产的成本要从资产账户中转出,累计折旧也要从相关的资产对冲账户中转出。

When depreciable assets are disposed of at any date other than the end of the year, an entry should be made to record depreciation for the fraction of the year ending with the date of disposal.

当折旧范围内的资产不是在年末被处置,必须作一个会计分录记录当年截至处置日那段时间的折旧。

When an asset is acquired in the middle of an accounting period, it is not necessary to compute depreciation expense to the nearest day or week.

当资产在一个会计期间的中期买入,并没有必要将折旧精确计算到最近的天或星期。

In the case of new machines, total depreciation is usually relatively small, tending to minimize the error in estimating depreciation.

对于新的机器,总的陈旧贬值往往比旧的相对小,使得估算贬值的差错也减到最小。

This principle means that a company should not change from year to year the method used in computing the depreciation expense for a given plant asset.

该原则意即公司在计算任一长期资产每年的折旧费时不能随意改变折旧方法。

Such allowance will be based on a straight-line depreciation period of ×× years from the date of shipment by Seller

该折扣金额按从卖方装运之日起××年直线式折旧来计算

The asset account together with the Accumulated Depreciation account should remain in the accounting records without further entries until the asset is retired.

该资产账户和累计折旧账户仍应留在账目中,在资产退出使用前不再作任何账户处理。

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。

Or replace or modify the same so that it becomes noninfringing and performs the same service with substantially the same quality, or grant Licensee a credit, less reasonable depreciation for use, damage and obsolescence, upon return of the Program to Licensor.

或替换或修改程序,使之不再构成侵权,并在实质上用同样的质量进行同样的服务;或在程序退还许可人之后给予被许可人抵免,但要从中扣除使用、损坏和陈旧的折旧费。

accelerated depreciation for machinery, equipment and industrial buildings

机器、设备和工业建筑物的加速折旧

The data and estimates needed for the computation of the annual depreciation expense are…

计算年折旧额所需的数据和假设如下…

There are various methods of calculating the flow of depreciation provisions

计算折旧基金流量有几种方法。

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。

Accelerated Depreciation Method

加速折旧法(计算折旧时,初期所提的折旧大于后期各年)

Accelerated depreciation methods result in higher charges to depreciation expense and, therefore, lower reported net income than straight-line depreciation.

加速折旧法比直线折旧法加大了折旧费的计提,因而减小了报告净收益。

The term accelerated depreciation means that larger amounts of depreciation are recognized in the early years of the asset's life, and smaller amount are recognized in the later years.

加速折旧一词意味着在资产使用年限内的早期确认较大的折旧金额,以后年度确认递减的折旧金额。

age depreciation

按使用年限折旧

Free Depreciation

(投资优待)自由折旧

MACRS depreciation

加速成本回收的折旧

depreciation of lamp

减光

functional depreciation

按职能折旧

replacement depreciation

按重置成本折旧

Depreciation(of an asset)

(资产)折旧

Depreciation(of a currency)

(通货)贬值

depreciation-revenue method

按营业收入计算折旧法

depreciation age life method

按供用年限折旧法

depreciation on market price

按市价折旧

depreciation-inventory method

按盘存计价折旧法

depreciation-unit cost method

按单位成本折旧法

depreciation-working hour method

按工作时数折旧法

depreciation-appropriation method

按盈余分派折旧法

depreciation on replacement value

按重置价值折旧

depreciation service output method

按生产数量折旧法

depreciation-service capacity method

按生产能力折旧法

depreciation-equal annual payment method

按等额年金折旧法

productive output method of depreciation

按产量计算折旧法