| 1. | The only catch was a depreciation charge of $100, since we couldn't sell the car as new.
我们只扣回100美元的折旧费，因为再也不能把它当作新车出售了。 |
| 2. | Therefore it would be inefficient to record the purchase , the yearly depreciation charges , the disposal and adjustments to depreciation on disposal
因此,对购置,年度折旧费,摊销和折旧摊销调帐的计提没有效用 |
| 3. | The annual depreciation charge under this method is calculated by applying a percentage to the net book value of the asset as at the end of the previous year
这个方法下的每年的折旧费用是用每年的前一年年末资产的账面净值乘以一个百分比计算出来的。 |
| 4. | The accelerated depreciation charge is 20 % of the damage confirmation fee charged by insurance company . the accelerated depreciation charge ？
加速折旧费为保险公司对租赁车辆定损额的20 。保险公司定损额在2000元人民币以下部分的加速折旧费承租方不用承担。 |
| 5. | After deducting the depreciation charges for the amortisation of the initial capital costs of the golf course , however , the golf course experienced an average book annual deficit of $ 9 . 5 million in the past three years
在扣除高尔夫球场初期成本摊还费用所涉及的折旧费之后，在会计帐面上该球场过去三年的每年平均赤字为九百五十万元。 |
| 6. | Also included in the operating costs were a depreciation charge of hk 5 , 000 , 000 for the new factory in zhongzhan , china , and research and development expenses for the launch of new premium casual footwear styles
营运成本中亦包括了中国中山新厂房的一项约5 , 000 , 000港元折旧支出，以及为推出新鞋款而投入研发费用，当中部份新鞋款为高档优闲鞋产品。 |
| 7. | Also included in the operating costs were a depreciation charge of hk $ 5 , 000 , 000 for the new factory in zhongzhan , china , and research and development expenses for the launch of new premium casual footwear styles
营运成本中亦包括了中国中山新厂房的一项约5 , 000 , 000港元折旧支出，以及为推出新鞋款而投入研发费用，当中部份新鞋款为高档优闲鞋产品。 |
| 8. | Total operating expenses were hk 113 . 3 million for 2002 2001 : hk 101 . 4 million . the increase of hk 11 . 9 million in the operating expenses was necessary to fund new business activities and reflected additional depreciation charges on new it systems
2002年度的总营运支出为1 . 133亿港元2001年： 1 . 014亿港元，所增加的1 , 190万港元营运支出主要用于新的商业活动及反映因新增电脑系统的折旧金额。 |
| 9. | Grants related to depreciable assets received or receivable since 1 april 2003 are presented as a deduction from the carrying amount of the relevant assets and are recognised as income over the useful lives of the assets by way of a reduced depreciation charge
在二三年四月一日起收取或应收的可折旧资产补助金，则在有关资产的账面值中减除，并根据该资产使用年期用减少折旧的方法确认为收入。 |
| 10. | Article 17 an enterprise shall , in accordance with the schedule , make the depreciation charges of any productive biological asset whose expected objective of production and purpose has been accomplished , and shall , based on the use of the biological asset , include it in the cost or current profits and losses of the relevant asset
第十八条企业应当根据生产性生物资产的性质、使用情况和有关经济利益的预期实现方式，合理确定其使用寿命、预计净残值和折旧方法。 |
