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1·The allowance for depreciation of all sorts of different fixed assets is different.

各种不同的固定资产的折旧率是不一样的。

2·The value at which fixed assets are listed in the balance sheet. Effectively the original purchase cost minus any allowance for depreciation.

账面价值资产在资产负债表上的价值，换言之，相等于资产的成本减累计折旧公司的净资产值，相等于总资产减无形资产（专利、商誉等）及负债。

3·The correct allowance for assets depreciation reserves is significant to reflect the real value of enterprise assets.

正确计提资产减值准备，对于真实反映企业资产实际价值有重要意义。

4·Problem and cause of the allowance for assets depreciation reserves in China enterprises are analyzed. And some countermeasures are put forward.

全面分析了我国企业在计提资产减值准备中存在的问题及其成因，并有针对性地提出了解决这些问题的对策建议。

5·Depreciation is the value which is physical depletion of transfer for using fixed assets while allowance for declining of fixed assets caused by outside environment variety.

减值准备是由于外部环境变化而导致的固定资产无形损耗那部分价值。

6·Calculates the depreciation allowance on an asset for a specified period of time, using the Sum-Of-The-Years' -digits method.

计算某一资产在指定期间的折旧提成，使用年数总和法。