累计折旧 (accumulated depreciation) : 资产所有折旧费的加总值,或者资产价值的总损耗. 财务人员会记录一切会计事件,包括资产折旧费的数额.
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B/S： 财产 、 厂房及设备 (Property, Plant and Equipment) $*** 减: 累积折旧 ( Accumulated Depreciation ) ** $*** =>帐面价值 Chapter , 应收款项之会计处理(Accounting , Receivables) , ..
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... accounting period会计期间 accumulated depreciation累积折旧；折旧准备 accumulated dividend累积股息 ...
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...unting Treatment)⑴发生固定资产(long-term assets)盘盈借:固定资产(long-term assets) 贷:总计折旧(Accumulated depreciation) 贷:以去年的前一年度损益调解 ⑵计提企业个人收税(Corporate income tax)借:以去年的前一年度损益调解 贷:应交税费——应交个人...
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accumulated depreciation - machinery 累积折旧 ; 机具
accumulated depreciation - buildings 累积折旧 ; 衡宇及建物 ; 房屋及建物
accumulated depreciation - leased assets 累积折旧 ; 租赁资产
accumulated depreciation - land improvements 累积折旧
accumulated depreciation - leasehold improvements 累积折旧 ; 租赁权益改良
accumulated depreciation account 累计折旧科目 ; 累计折旧账户
accumulated depreciation-idle assets 累计折旧 ; 计折旧 ; 闲置资产
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。
How is the Accumulated Depreciation account similar to other asset accounts you have seen in the past?
累计折旧科目与你以前见过的哪些资产会计科目相似？
Similarly four columns of the structure for the summary reflects the change in accumulated depreciation.
与此类似的四栏式结构也用于汇总反映累计折旧的变动。
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