reducing balance depreciation
余额递减法
类似的短语在字典English Chinese。 (16) ... projected depreciation 预估折旧 reducing balance depreciation 余额递减法 straight line depreciation 直线法 ...
基于10个网页-
余额递减折旧法
余额递减折旧法
余额递减折旧法
金额递减折旧方法
余额递减折旧方法
余额递减折旧法
余额递减折旧
更多收起网络短语
This often means that reducing balance depreciation is used, because this speeds up the expense.
这经常意味那平衡贬值使用减少，因为这加速费用。
Duo Co pays tax one year in arrears at an annual rate of 30% and can claim capital allowances(tax-allowable depreciation) on a 25% reducing balance basis.
Duo公司在一年后要付年税率30%的税，还可以要求资金补贴（税收允许的降值），按25%在余额递减的基础上计提。
In other cases the sales proceeds are deducted from the total depreciable balance at the beginning of the year thus reducing total depreciation for the current and future years.
在其他情况下，在一年的开始，总的折旧估价中扣掉了销售收益，从而减少了当年度和未来年度的总的折旧价值。
$firstVoiceSent
- 来自原声例句
请问您想要如何调整此模块？
感谢您的反馈，我们会尽快进行适当修改！
请问您想要如何调整此模块？
感谢您的反馈，我们会尽快进行适当修改！reducing balance
大连的翻译公司│大连开发区翻译公司│大连英语翻译公... ... reduced share 拆细股份 reducing balance 递减余额 reducing value 递减价值 ...
基于115个网页-
余额递减折旧
余额递减折旧
基于1个网页-
降低成本余额法
余额递减折旧法
余额递减折旧法
余额递减法
余额递减折旧法
减轻体重法
余额递减法
递减供款计划
余额递减折旧法
余额递减折旧法
更多收起网络短语
&2,447,543篇论文数据，部分数据来源于
This often means that reducing balance depreciation is used, because this speeds up the expense.
这经常意味那平衡贬值使用减少，因为这加速费用。
Find out if the interest quoted by them is on reducing balance method or flat on the opening balance.
看看引述利益，他们是在余额递减法或单位的期初余额。
Duo Co pays tax one year in arrears at an annual rate of 30% and can claim capital allowances(tax-allowable depreciation) on a 25% reducing balance basis.
Duo公司在一年后要付年税率30%的税，还可以要求资金补贴（税收允许的降值），按25%在余额递减的基础上计提。
Brothers by dramatically reducing balance sheet risk, reinforcing our focus on our client-facing businesses and returning the Firm to profitability.
Our lending rate is the lowest in India, on an all-cost inclusive basis. we lend at 26.5% reducing balance and there are absolutely no other charges.
Today deterrence comes from a more delicate balance of reducing proliferation, dissuading adversaries, and assuring allies.
$firstVoiceSent
- 来自原声例句
请问您想要如何调整此模块？
感谢您的反馈，我们会尽快进行适当修改！
请问您想要如何调整此模块？
感谢您的反馈，我们会尽快进行适当修改！ACCA F3知识点：Depreciation_百度文库
两大类热门资源免费畅读
续费一年阅读会员，立省24元！
ACCA F3知识点：Depreciation
浦江财经以培养高端金融人才为目标，整合各...|
总评分0.0|
&&今天给大家说一说ACCA F3知识点,关于depreciation方面,即折旧。
阅读已结束，下载文档到电脑
想免费下载更多文档？
定制HR最喜欢的简历
你可能喜欢★汉英、英汉会计词汇3[1]-英文写作翻译-无忧考网
汉英、英汉会计词汇3[1]
【翻译中国 - 英文写作翻译】认讲意图 offer暂记帐户 suspense account销货成本 cost of goods sold销货折扣 discounts allowed销货退回簿 returns inwards book销货净额 net sales销货发票 sales invoice销货簿 sales journal调整 adjustment制造成本会计 manufacturing account数量表达及稳定货币量度 quantifiability and stable monetary measure随要随付 payable on demand 余绌 surplus and deficit遗漏错误 error of omission余额承上 balance brought down余额承前 balance brought forward余额递减折旧法 reducing balance depreciation method余额转下 balance carried down历史成本 historical cost担保还款佣金 del credere commission总分类帐 general ledger应付帐款分类帐 creditors ledger, purchases ledger应付帐款分类帐统制帐户 creditors ledger control account, purchases ledger control account应收帐款分类帐 debtors ledger, sales ledger应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account应计收益 accrued income亏绌 deficit购货折扣 discounts received购货退出簿 returns outwards book购货帐 purchases account购货净额 net purchases购货簿 purchases journal营业折扣 trade discount购销帐 trading account购销损益帐 trading and profit and loss account优先股 preference shares应付帐款赊帐期限 credit period received form trade creditors应付票据 bill payable应收帐款赊帐期限 credit period allowed to trade debtors应收票据 bill receivable应计基础 accrued basis购买权 option偿债基金 sinking fund营运资金比率 working capital ratio转让 transfer旧换新 trade-in稳健保守 conservatism, prudence簿记 bookkeeping继续经营 going concern变产帐 realisation account赎回资本准备金 capital redemption reserve fund英汉会计词汇accept 接纳acceptance 承兑accepted draft/bill 已承兑汇票acceptor 承兑人account 科目，帐户account for 说明account sales 承销清单accounting equation 会计等式accrued basis 应计基础accrued income 应计收益accumulated fund 累积基金actual cost 实际成本adjustment 调整allocation 分配application and allotment 申请及分配apportionment 分摊appropriation account 盈余分拨帐articles of association 组织章程assets 资产authorised capital 法定股本autopay 自动转帐b请选择栏目：
当前位置：&&&&&&& 正文
2010年12月ACCA考试考官报告(F7)(3)
15:39 来源：&& |
　　问题三是一个满分25分的绩效考核问题。这个问题有10分是要求考生计算比率的，主要是为了评价全球经济衰退下公司的业绩。问题四要求考生解释政策被选择的基础以及会计政策改变和会计估计变更的不同。Question ThreeThis question was a full 25 mark performance appraisal question.The question required candidates to calculate ratios (of their choice) for up to 10 marks in order to assess the performance of a company against the background of a global recession.Impornt information in the scenario,in addition to the challenging market conditions,included mention of losses sustained by the company due to falls in property prices,the reduced carrying amounts of investments,redundancy costs and some cost savings in advertising and administrative costs.A good answer should have considered the effects of this information and look to see beyond the reported figures at what the underlying performance would have been but for the economic problems.A number of candidates did try to calculate some underlying ratios (i.e.assuming the &one-off& costs had not occurred) and comment on these comparing performance with 2009,but most did not attempt this analysis.I am pleased to report that the average mark on this question was much higher than the equivalent this is espelly so as normally I expect weaker marks on interpretation when compared to the alternative equivalent cash flow question.Most candidates scored well on the calculation of ratios,although unpractised candidates showed a distinct lack of understanding of the definitions and meaning of some ratios,particularly return on capital employed and gearing (for example,using just the share capital as equity is not acceptable).Markers did allow some flexibility within the definitions of some ratios.Overall many candidates did make intelligent comments about the change in the ratios and what might have caused them,however there were too many candidates who that thought that saying a ratio had gone up or down amounted to interpretation&it does not.There were also answers that did not refer the events in scenario at all.A small,but significant number of candidates produced a statement of cash flows as their answer to this question.This was it is not what was asked and gained no marks (even if it was correct).Clearly these candidates had gambled on statements of cash flows coming up-question spotting is often a fatal error.Question FourThe introductory section (part (a)) of this question required candidates to explain the basis on which accounting policies must be selected and to distinguish between (with an example) changes in accounting policies and changes in accounting estimates.Those candidates that had studied this area did well,with the opposite being true fothus answers where rather polarised into good and weak.A common area where many candidates &went off topic& was that they spent considerable time explaining the circumstances where an entity should change its accounting policy and the procedures to be followed if it did.A question like this had been asked in a previous diet,but it was not what this question asked.I believe this illustrates well the point that while it is important to study and practice past questions,do not to expect them to be repeated in exactly the format.Although there were many good scores on this section,a very common point of misunderstanding is that many candidates thought that changing from straight-line to reducing balance depreciation wathis would be an example of a change of an accounting estimate.A few candidates chose to discuss the correction of errors aspects which was not relevant to the question asked.Part (b) contained two examples related to part (a),the first was a proposal to increase the life over which an asset should be depreciated (from an original five years to eight years in total) and the second was a change in the basis for valuing inventory (from FIFO to average cost).Answers to both were very mixed.In part (i) some candidates stated that companies could not change the depreciation life of their assets (and left the answer at that)&this is clearly wrong.There is an annual requirement for companies to review the remaining lives of their assets and if they are believed to be incorrect,they must be changed and depreciation charged accordingly.The accounting for the change suggested by the assistant accountant resulting in a credit for depreciation in the income statement for the current period was incorrect,but many thought it was acceptable.Another common error was for candidates to recalculate the depreciation over the total new life of eight years,whereas the correct calculation was to depreciate the carrying amount at the beginning of the period over the remaining new life (which was six years).Many candidates incorrectly treated the example given as an asset revaluation and hence discussed the need for all plant to be subject to a revaluation exercise&again this was not what the question was about.Answers to part (ii) (the inventory change) were weaker than to part (i).Often the only mark some candidates got was for realising that it was a change of accounting policy.Weaker candidates thought this was a question about inventory being valued at the lower of cost or net realisable value-it wasn't.Many did not attempt to quantify the effect of the change in policy (despite the question specifically asking for it and giving all the relevant information) and some of those that did again agreed with the assistant accountant that the change would improve profit by $2 million (the difference in value between FIFO and average cost of the closing inventory).In fact,the change in profit would be the movement in the difference between the opening and closing inventory values ($400,000) and this would reduce rather than increase the profit for 2010.【】
责任编辑：xudan
&&&&&&&&&&
ACCA考试辅导
F阶段五年联报通关套餐
P阶段三年联报通关套餐
无忧通关套餐
全科通关套餐
权威师资阵容 经典班次科学搭配高清视频课件 移动课堂随学随练
套餐价格：
F1-F3系列：特色班=基础+习题+冲刺=2000元/门F4-F9系列：特色班=基础+真题+冲刺= 2200元/门P系列：特色班=基础+真题+冲刺= 2500元/门
超值优惠：
两门立减200元，三门立减500元，四门立减800元。
五年学九科，考不过随意学！
套餐价格：
F阶段五年联报通关套餐共13800元
超值优惠：
F阶段五年联报通关套餐包含：考试教材、同步练习、综合演练、考点汇编、模拟试卷。
学习期限：
五年服务期内，自行决定每门课程的第一次开通日期。辅导周期为六个月。如考试未过，学员需在辅导期结束日起15日内向网校提供相关科目考试未通过的证明，即可继续免费重学。
三年学十一科，考不过随意学！
套餐价格：
P阶段三年联报通关套餐共10800元
超值优惠：
购买P阶段三年联报通关套餐，赠送F1、F3、F5、F8、F9课程。
学习期限：
三年服务期内，自行决定每门课程的第一次开通日期。辅导周期为六个月。如考试未过，学员需在辅导期结束日起15日内向网校提供相关科目考试未通过的证明，即可继续免费重学。
五年学九科，考不过随意学！
套餐价格：
无忧通关套餐（F6-P5）共15800元
超值优惠：
购买无忧通关套餐，即可享受F阶段和P阶段特色班配套服务。
学习期限：
五年服务期内，自行决定每门课程的第一次开通日期。辅导周期为六个月。如考试未过，学员需在辅导期结束日起15日内向网校提供相关科目考试未通过的证明，即可继续免费重学。
六年学十四科，考不过随意学！
套餐价格：
全科通关套餐（F1-P5）共21800元
超值优惠：
购买全科通关套餐，即可享受F阶段和P阶段特色班配套服务。
学习期限：
六年服务期内，自行决定每门课程的第一次开通日期。辅导周期为六个月。如考试未过，学员需在辅导期结束日起15日内向网校提供相关科目考试未通过的证明，即可继续免费重学。
1、凡本网注明&来源：中华会计网校&的所有作品，版权均属中华会计网校所有，未经本网授权不得转载、链接、转贴或以其他方式使用；已经本网授权的，应在授权范围内使用，且必须注明&来源：中华会计网校&。违反上述声明者，本网将追究其法律责任。
2、本网部分资料为网上搜集转载，均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的，请作者与本网站联系，本网站核实确认后会尽快予以处理。　　本网转载之作品，并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用，请与著作权人联系，并自负法律责任。
3、本网站欢迎积极投稿
4、联系方式：
编辑信箱：
电话：010-0