固定百分比余额递减折旧：一种加速折旧的方法。在这一方法中，折旧率是直线法折旧率的一个倍数，每年用此折旧率乘以资产的未折旧成本。
An accelerated method of depreciation in which the rate is a multiple of the straight-line rate, which is applied each year to the undepreciated cost of the asset.
双倍余额递减法是计提固定资产折旧方法中的一种加速折旧法。
The double balance decline is a kind of rapid depreciation way on the fixed property.
其他折旧方法大部分是各种加速折旧法。
Most of the other depreciation methods are various forms of accelerated depreciation.
本文从税收优惠措施和会计折旧方法两方面结合考虑，探讨采用加速折旧法的可行性，这无论是对税收政策的制定还是对会计折旧法的选择都是一种启。
Considering from the two aspects on tax incentive method and accounting depreciation method, this paper has discussed the possibility of adopting accelerated depreciation method in our country.
企业所得税法第三十二条规定，企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。
Article 32 of the EIT Law provides that enterprises can receive accelerated depreciation allowance where the fixed assets become obsolete due to technology advancement.
企业所得税法第三十二条规定，企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。
Article 32 of the EIT Law provides that enterprises can receive accelerated depreciation allowance where the fixed assets become obsolete due to technology advancement.
应用推荐