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[留底]会计学习笔记

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累计摊销,累积折旧。
Accumulated amortization is the cumulative amount of all amortization expense that has so far been charged against an intangible asset. Amortization is used to indicate the gradual consumption of an intangible asset over time. Amortization is nearly always calculated on a straight-line basis. The typical amortization entry is a debit to amortization expense and a credit to the accumulated amortization account.
Accumulated depreciation is the sum total of all depreciation expense recognized to date on a depreciable fixed asset. A fixed asset*s original cost, minus its accumulated depreciation, equals its book value.


1楼2014-10-13 11:27回复
    http://baike.baidu.com/view/451430.htm?fr=aladdin
    加速折旧法百科


    2楼2014-10-13 12:11
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      直线折旧法(1)年限平均法
      年限平均法是指将固定资产的应计折旧额均衡地分摊到固定资产预定使用寿命内的一种方法。采用这种方法计算的每期折旧额相等。
      计算公式如下:年折旧率 =(1 - 预计净残值率)/ 预计使用寿命(年)*100%月折旧率 = 年折旧率 / 12月折旧额 = 固定资产原价 * 月折旧率
      (2)工作量法工作量法是根据实际工作量计算每期应提折旧额的一种方法。
      计算公式如下:单位工作量折旧额 = 固定资产原价 * (1 - 预计净残值率)/ 预计总工作量某项固定资产月折旧额 = 该项固定资产当月工作量 * 单位工作量折旧额


      3楼2014-10-13 12:16
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        http://www.investopedia.com/terms/d/deferredtaxliability.asp
        deferred tax liability
        INVESTOPEDIA EXPLAINS *Deferred Tax Liability*
        Because there are differences between what a company can deduct for tax and accounting purposes, there will be a difference between a company*s taxable income and income before tax. A deferred tax liability records the fact that the company will, in the future, pay more income tax because of a transaction that took place during the current period, such as an installment sale receivable.


        4楼2014-10-13 12:23
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          中国递延所得税负债的计量:递延所得税负债应以相关应纳税暂时性差异转回期间适用的所得税税率计量。在我国,除享受优惠政策的情况以外,企业适用的所得税税率在不同年度之间一般不会发生变化,企业在确认递延所得税负债时,可以以现行适用税率为基础计算确定,无论应纳税暂时性差异的转回期间如何,递延所得税负债的确认不要求折现。


          5楼2014-10-13 12:29
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