parts depreciation 中文意思是什麼
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At last, the paper solves the depreciation problems of the vessel that is sealed up for keeping and port and dock, bringing forward that the parts that are still worn down during the sealed period should be depreciated and the parts having no or less spoilage should not be depreciated according to the theory of parts measurement. the port and dock, able to be wholly renewed through locally overhauling in turn, should apply the method of replacement accounting to process accountancy. xin dawang ( finance and accounting ) directed by professor : shao ruiqing
上海海運學院jn ：學位論義最後論述了封存船舶和港口碼頭的折舊問題，本文提出：在部件計價基礎上，船舶封存應只對封存時仍繼續損耗的部件計提折舊，其餘未使用或者損耗很小的部件則不計提折舊：港口碼頭可以通過局部輪番大修實現整體更新，每個泊位根據大修制度定期進行大修，等到所有泊位都經過大修以後，則整個碼頭都同新建的碼頭泊位發揮的效用相同，進而應運用重置會計對碼頭固定資產進行會計核算，以正確處理港口碼頭的修理支出以及折舊計提問題。 -
There are six parts in this paper, namely the introduction, the research on the methods of intial counting price of oil and gas assets, the research on the depreciation and impairment of oil and gas assets, the research on the measurement for the alienation of oil and gas assets, and the present situation and future improvement of measuring oil and gas assets in china
本文內容一共分為六個部分，即緒論、石油天然氣資產初始計量方法研究、石油天然氣資產折舊與減值計量問題研究、石油天然氣資產轉讓計量問題研究以及我國石油天然氣資產計量現狀及未來改進。 -
To counter the above mentioned problems, this thesis is based on the practical situation of pump station operation to analyse its operation cost. the operation cost of pump stations consists of fixed and variable parts. to find the fixed and variable cost, the idea of investment allotment method ( iam ) is introduced to obtain the depreciation cost which is the main part of fixed cost
本論文針對上述兩方面問題，從我國大型泵站實際情況出發，對具有雙重功能? ?供水（含灌溉） 、排澇功能的泵站進行成本分析，提出投資分攤方法來解決固定成本中的固定資產折舊費問題，而用優化調度手段來推求泵站運行成本中的變動成本核心? ?抽水耗電費用。
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