depreciation provision 中文意思是什麼

depreciation provision 解釋
備抵折舊
  • depreciation : n. 1. 減價，貶值。2. 折舊；【機械工程】損耗。3. 藐視，輕視。
  • provision : n 1 預備，準備，設備 （for; against）; 供應，（一批）供應品；生活物質；儲備物資。2 〈pl 〉食品，...
  1. Lot is accounting principle ; love is intangible asset ; lover is accounts payable ; missing him is book of account ; quarrel is provision for bad debts ; unrequited love is bad debt ; falling in love with a wrong person is a big accounting misplay ; break - up is closing entry ; loneliness is accumulated depreciation

    緣分是會計原則；愛情是無形資產；愛人是應付帳款；想他是日記帳；吵架是壞帳準備；暗戀是呆帳；錯愛是重大會計失誤；分手是結帳分錄；孤單是累計折舊。
  2. The book balance under this system refers to the actual amount of account without deductions of provision made for the account ( e. g., accumulated depreciation, provisions for impairment of assets )

    本制度所稱的賬面余額，是指某科目的賬面實際余額，不扣除作為該科目備抵的項目（如累計折舊、相關資產的減值準備等） 。
  3. The adjustments are related to the over - provision of the cost of fixed assets and the aggregate depreciation thereon in previous years

    此項調整是由於過往年度固定資產成本的撥備過剩及相應的累計折舊所致。
  4. Depreciation provision account method

    折舊準備帳法
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