理論折舊 的英文怎麼說

中文拼音 [lǐlúnzhéjiù]
理論折舊 英文
theoretic depreciation
  • 理 : Ⅰ名詞1 （物質組織的條紋） texture; grain （in wood skin etc ） 2 （道理;事理） reason; logic; tru...
  • 論 : 論名詞（記錄孔子及其門徒的言行的「論語」） the analects of confucius
  • 折 : 折動詞[口語]1. （翻轉） roll over; turn over 2. （倒過來倒過去） pour back and forth between two containers
  • 舊 : Ⅰ形容詞1 （過去的; 過時的） past; bygone; old 2 （因經過長時間或經過使用而變色或變形的） used; wo...
  • 理論 : theory
  1. After generalizing the characteristic of modern equipment, the mission of equipment management and general situation of chinese equipment management, basied on two forms of equipment management - - - - - - practicality & value, the author combined quantitative & qualitative methods with example to analyze and discuss questions, especially the reasonable update & depreciation, accordingly achieving the optimization of the technical efficiency & economic benefit 0 one of emphases of the thesis is methods application of equipment reasonable update, that is starting with economic benefit to looking for reasonable using fixed number of year. the thesis used inferior - converted numeric method and rate equation which based on the theory square and combined with harbor loading machines & tugboat ' s actual facts, calculated the economic life of the same machine in order to make sure harbor machines " reasonable using fixed number of year. at the same time, the author made use of midpoint value regress method and stochastic trapeziform forecast method to calculate and analyze and gain the reasonable conclusion o the other emphases is questions of harbor equipment

    本文概括介紹了現代設備的特點、設備管理的任務以及我國設備管理發展的概況后，作者從設備經濟管理的兩種形態? ?實物形態和價值形態出發，採取定量與定性相結合，以定量為主，結合實例進行分析與論述，對港口設備的合理更新與折舊問題進行了著重研究，從而實現設備的技術效能和經濟效益的最優化。本文研究的重點之一是設備合理更新的方法應用，即從經濟效益出發，來尋求設備的合理使用年限。本文結合港口裝卸機械和港作拖輪的實際，運用以正方形理論為基礎的低劣化數值法和費用方程兩種方法，計算了同一種機械設備的經濟壽命，從而確定港機合理的使用年限，同時，運用了中點值回歸法和隨機梯形預測法進行計算和分析，得到了合理的結論。
  2. First, we must specify the subjects of cost calculation, objects of cost calculation, period of cost calculation, scope of cost calculation, principles of cost calculation, cost items and asset depreciations

    高校教育成本的核算，首先必須明確成本核算主體、核算對象、核算期、核算范圍、核算原則、成本項目、資產折舊等理論問題。
  3. There are 5 chapters in this part. each chapter discusses the choice of accounting method in oil and gas industry, the accounting method resulted from oil field maintenances, accounting transaction of exploratory expenses, recovery ratio and the depreciation method of fixed assets

    本部分分為五章，分別論述了油氣行業會計核算方法的選擇、油田維護引發的會計核算問題、勘探費用的會計處理、提高採收率會計處理以及固定資產折舊方法問題。
  4. 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。
  5. This paper put forward a set of management method of equipment and technique in petroleum enterprise, such as equipment ' s evaluation in quantities, equipment ' s proper usage, equipment ' s maintenance and technical reform, equipment ' s status monitoring and diagnosing, em methods under hse management system, etc. this paper also put forward a series of economic management methods, such as the management of equipment depreciation fund, the management of equipment maintenance fee, equipment ' s activation, equipment ' s occupation for value, equipment ' s rental, management of abandoned equipment. the purpose of the author is trying to offer some valuable advice for promoting the scientific em in petroleum enterprise, organizing the equipment operation in the proper way, optimizing the equipment ' s readjustment and improving the equipment ' s intact rate and utilizing rate

    本著理論聯系實際的原則，採用模糊評價法、綜合分析法建立了石油專用設備投資評價體系及效益跟蹤考評方法；提出了一套石油企業設備技術管理的科學方法：設備量化評價考核、設備的合理使用、設備的維修與技術改造、設備的狀態監測與故障診斷技術的應用、 hse管理體系下的設備管理等方法；在經濟管理方面提出了設備折舊資金的管理、設備維修費用的管理、設備的盤活、有償佔用、租賃、設備的報廢管理等管理方法，為推進石油企業設備管理的科學化，組織好設備的運營，優化設備合理調配，提高設備完好率、利用率提供有效的參考建議。
  6. On the base of the theory of tax and investment, combining with the characteristics of high - tech industry investment, this thesis further the theoretical discussion on the impact of such policies as tax - free period, preferential tax - rate, full loss offset, investment credit and accelerated depreciation on the high - tech industry investment, and analyses the causes of the weak effect of these polices. accordingly, the thesis proposes correlative advices on how to better these policies

    本文從稅收與投資基礎理論出發，結合高新技術產業投資的特點，從理論上進一步探討了免稅期、優惠稅率、盈虧互抵、投資抵免、加速折舊等稅收政策對高新技術產業投資的影響機理，初步解釋了這些政策事實效果不理想的原因，並在此基礎上提出了相應的政策上的建議。
  7. Aimed at the maximization of after tax income. chapter four began with some problems existing in current tax planning of fixed assets and constructed a new thought frame of tax planning of fixed assets according to the effective tax planning theories, then guided by the above thought frame, this paper studied the practice regarding tax planning of fixed assets from several sectors such as the obtainment, depreciation, continuous payout, operation and disposition of fixed assets to the comprehensive case

    第四章從當前固定資產納稅籌劃存在的某些問題入手，根據有效納稅籌劃理論，以稅后收益最大化為目標，構建了一個新的固定資產納稅籌劃思維框架;然後，在這個思維框架的指引下，分別從固定資產的取得、折舊與后續支出、運用和處置幾個環節到綜合案例，研究了固定資產納稅籌劃的實務。
  8. No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method

    同時，由於企業並購不是購買行為，沒有購買價格，也就不存在購買成本超過凈資產公允價值的差額，即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值，因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間，由於採用權益聯營法的資產價值低於購買法下的資產價值，這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用，因此採用權益聯營法的收益將高於採用購買法下的收益。
  9. This paper first analysis the action mechanism of tax ' s influence on enterprises investment by investment cost theory, then analysis enterprise income tax ' s influence on investment, returns, the capacity of enterprises investment, and enterprise income tax depreciation ' s policy effect on enterprises investment

    本文首先運用投資成本理論分析了稅收對企業投資作用的一般機理，在此基礎上分別探討了企業所得稅對企業投資風險、投資收益、投資能力等方面的影響，以及企業所得稅折舊對企業投資的政策效應。
  10. A simple stock adjustment identity implies that the time series of fixed investment exhibit strong reversion over time, and that the reversion is the primary source of the volatility fixed investment series

    這里還特別界定了折舊、資本存量的概念，介紹了資本存量調整的理論，存量調整理論為固定資產投資的回復特性提供了理論依據。
  11. Through expounding the concept of tax planning, the objective condition of tax planning, the rationality and the certainty of tax planning under current tax system, the preparation of tax planning and the method of tax planning, combining the concrete conditions of jinan weiming industry company, integrating the practice with the theory, the thesis adopts the method of qualitative and quantitative analysis, provide an overall tax planning for jinan weiming industry company on such 9 fields related to tax as the taxpayer ' s identity of value - added tax, buying and selling activities, hotels renting and pooling, freight charges, enterprise present, economic contracts, bad account transfer, advertisement models and depreciation with the aid of the number analysis, the charts and the mathematic tools

    本文在通過對納稅籌劃概念、納稅籌劃產生的客觀條件、現行稅制下企業納稅籌劃必然性和合理性的分析、納稅籌劃的準備工作以及納稅籌劃方法進行理論闡述之後，結合濟南偉民實業總公司的具體情況，通過理論聯系實際，採用定性與定量分析相結合的方法，藉助于數字分析，表格，數學工具等形式對濟南偉民實業總公司包括增值稅納稅人身份、購銷活動、酒店出租與聯營、運費、企業捐贈、經濟合同、壞帳轉銷、廣告宣傳方式和固定資產折舊等九個涉稅事項進行了納稅籌劃。通過本論文的撰寫，幫助濟南偉民實業總公司通過合理納稅籌劃，提高企業經濟效益，增強企業競爭力。
  12. The fixed assets play a key role in waterway transportation, but compared with its role, the research on it in theory is insufficient. the paper will probe into the recognition, measurement, depreciation of waterway fixed assets based on the property of fixed asset and its depreciation

    然而，理論界對其的研究相對於它的作用而言尚顯不足，本文從固定資產及其折舊的性質著手，就水運固定資產的確認、計價、修理、折舊等問題進行具體、深入的探討。
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