折旧准备

1
depreciation reserve
[会计] 折旧准备；
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provision for depreciation
折旧准备：一种会计处理方法，用于计算固定资产在使用过程中价值减少的部分，并将其计入成本或费用。
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reserve for depreciation
折旧准备：指企业为抵消固定资产在使用过程中由于使用、流通、自然灭失等原因所引起的价值减少而提取的一种准备金。

1
[会计] depreciation reserve
depreciation of the exchange value of the Hong Kong dollar 港元汇值下降 depreciation reserve 折旧储备；折旧准备 Depreciation 折旧、贬值减低长期有形资产价值的开支账项。由于属于非现金开支，折旧提高自由现金流，同时减低公司的公布盈利 .
2
provision for depreciation
... Provision for bad and doubtful debts呆坏账准备 Provision for depreciation折旧准备 Prudence concept稳健概念 ...
3
accumulated depreciation
... accounting period会计期间 accumulated depreciation累积折旧；折旧准备 accumulated dividend累积股息 ...
4
[会计] reserve for depreciation
... reserve rI5z\:v n. 预备品,贮存,预备舍; vt. 保留,预订,延期 reserve for depreciation 折旧准备 respite 5respaIt n. 暂缓, 缓期执行 ,缓刑,停付,延缓,延期; vt 展延, 暂时休息 ...

短语

1
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。
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.
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一个典型的例子是折旧或资本成本减值准备(capital cost allowances, CCA)。
A typical example concerns depreciation or capital cost allowances (CCA).
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对计提了减值准备的固定资产，则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折旧额。
For those fixed assets being provided for impairment loss, the related depreciation charge is determined based on the carrying amounts less impairment over their remaining useful lives.

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