全部

1·The new 'Enterprise accounting Criteria' published in the end of 2000 emphasized the execution of assets depreciation accounting policy, and extended the scope of impairment of assets to eight assets.

2000年底发布的新《企业会计制度》强调资产减值政策的执行，资产减值计提的范围扩大到八项资产。

2·Aggregate profits growth has been flattered by the performance of Wall Street firms and distorted by one-off changes in the accounting treatment of inventory profits and depreciation.

利润总额的增长受益于华尔街公司的业绩才变得光彩夺目，而且由于存货利润和折旧的会计处理的一次性改变而被扭曲。

3·The cost of depreciATion and expired insurance may be recorded as adjustments AT the end of the accounting period.

折旧费用和已耗保险费于会计期末在调整分录中记录。

4·Depreciation is effective in strengthening economic accounting, improving materials management and raising the efficiency of assets use.

折旧是加强经济核算，完善物资管理，提高资产使用效益的有效措施。

5·Accounting mode for price changing use with stock floating price, and use with accelerating depreciation method in respect of last-in first-out method and economic life.

实行物价变动会计模式，采取存货流动计价，依照后进先出法与采用依经济寿命计算的加速折旧法。

6·The new enterprise Accounting System provides a lot of freedom for the enterprises to select proper depreciation methods.

新《企业会计制度》给企业选择折旧方法留下了一定的空间。

7·Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing, fixed asset depreciation, business of bad debt loss and asset decrement.

介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。

8·Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.

最后，通过固定资产折旧方法选择的案例，分析了如何利用会计政策选择进行企业所得税筹划。

9·Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.

对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。

10·Current accounting system recommends enterprises to use accelerated depreciation.

在现行的会计制度中，提倡企业使用加速折旧法。