Prepaid land lease payments under an operating lease is amortised on a straight-line basis over the period of the lease term.
列作经营租赁之预付土地租赁款项按租赁年期以直线法摊销。
Unearned revenue due to undelivered elements is recognized ratably on a straight-line basis over the related product ' s life cycle.
尚未完成交付而记入不应得的收入账目的金额应采用相关产品的生命周期直线法来应征税收。
Rental income under operating leases is hereby credited to the profit and loss account on a straight-line basis over the lease term.
营业租约之租金收入以直线法于租约期内在损益账中计入。
Rental payments under operating leases are charged to the income statement on a straight-line Basis over the period of the relevant leases.
营业契约之租金支出均按有关契约年期以直线法自收益表中扣除。
Depreciation is provided on a straight-line basis to write off the cost less estimated residual value of each asset over its estimated useful life.
资产之折旧准备乃以直线法，按各资产之估计可使用年期，撤销各资产之成本减预测剩余价值。
Is depreciation calculated on a straight line basis?
折旧费是采用直线折旧法来计算的吗？
On the basis of mechanism kinematics knowledge, a new synthesis method for double straight line mechanism is proposed to solve the synthesis problem of double straight line mechanism.
为解决双直线导向机构综合难的问题，以机构运动学知识为基础，在对单直线导向机构进行研究的基础上提出了双直线导向机构综合的一种新的数值求解方法。
On the basis of mechanism kinematics knowledge, a new synthesis method for double straight line mechanism is proposed to solve the synthesis problem of double straight line mechanism.
为解决双直线导向机构综合难的问题，以机构运动学知识为基础，在对单直线导向机构进行研究的基础上提出了双直线导向机构综合的一种新的数值求解方法。
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