术语“折旧”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 63000330 |
| 所属学科 Subject | 管理学 Management Studies |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 折旧/ |
| 汉语术语长度 Length | 1 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | 折旧基金depreciated funds 固定资产折旧fixed assets depreciation |
| 编纂人 Compiler | 朱媛媛 |
| 编纂日期 Date of Compilation | 2016-02-29 00:00:00 |
汉英语境1
英译术语:
depreciation
汉语语境:
2006年颁布的新《企业会计准则》较旧准则有较大的变化，客观上影响了企业会计政策的具体选择。因此，遵循新会计准则的基本规定，从税收视角探讨企业具体会计政策的选择，有利于企业充分利用政策空间科学降低自身的税收负担。我们主要探讨存货计价方法、固定资产折旧方法和长期股权投资核算方法等会计政策选择的税务筹划。
英语语境:
The new accounting rules issued in 2006 have great changes in comparison with the old ones, which objectively affects the enterprise's concrete choice of accounting policy. Therefore, it benefits the enterprise to take advantage of the policy to scientifically lessen its tax burden, follow the new accounting rules and choose accounting policy from the taxation view. We mainly discuss the tax planning of methods of owned-goods assessment, fixed-assets depreciation and long-term stock investment.