| 1. | Comparation of the fixed assets decreases and accumalated depreciation 固定资产减值准备与累计折旧的比较 |
| 2. | How is the accumulated depreciation account similar to other asset accounts you have seen in the past 累计折旧科目与你以前见过的哪些资产会计科目相似? |
| 3. | Property , plant and equipment are stated in the balance sheet at cost less accumulated depreciation and any impairment losses 物业厂房及设备以成本减累计折旧及任何减值亏损后列帐。 |
| 4. | Fixed assets ' original value , accumulated depreciation and its net value shall be shown separately in accounting statement 固定资产的原值、累计折旧和净值,应当在会计报表中分别列示。 |
| 5. | In the case of a fixed asset , it is equal to the cost or revalued amount of the asset less accumulated depreciation 在固定资产的例子中,它等于成本或该资产的重置金额减去累计折旧金额。 |
| 6. | The original value , accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement 固定资产的原值、累计折旧和净值,应当在会计报表中分别列示。 |
| 7. | When fixed assets are revalued upwards , any accumulated depreciation existing at the date of the revaluation should not be credited to income 固定资产重估时,任何在重估当日存在的累计折旧不应记入收益。 |
| 8. | The adjustments are related to the over - provision of the cost of fixed assets and the aggregate depreciation thereon in previous years 此项调整是由于过往年度固定资产成本的拨备过剩及相应的累计折旧所致。 |
| 9. | The original prices at the beginning and the end , the amount of accumulative depreciation , and accumulative amount of the impairment provisions for fixed assets (三)各类固定资产的期初和期末原价、累计折旧额及固定资产减值准备累计金额。 |
| 10. | 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 ) 本制度所称的账面余额,是指某科目的账面实际余额,不扣除作为该科目备抵的项目(如累计折旧、相关资产的减值准备等) 。 |