| 1. | It is "gross" because it does not deduct any charge for the depreciation of capital used up in the course of this production .
它由于未扣除该生产过程中资本损耗的折旧费用而被称为“总值”。 |
| 2. | Fixed , of capacity , costs may be categorized as committed or discretionary
固定成本是指不随产量变动而变动的成本，如企业的租金费用和折旧费用。 |
| 3. | The recording of depreciation expense is an adjusting entry which apportions a recorded cost
记录折旧费用是一笔将已入账的成本进行分摊的调整分录。 |
| 4. | In the operating activities section of the indirect scf , why is depreciation expense added back into the cash flow
在间接法现金流量表的营运活动部分，为什么折旧费用要重新加回现金流中？ |
| 5. | It is " gross " because it does not deduct any charge for the depreciation of capital used up in the course of this production
它由于未扣除该生产过程中资本损耗的折旧费用而被称为“总值” 。 |
| 6. | Fixed costs are those costs which are unaffected by changes in the level of production , for example , the factory rent and de ? preciation of machinery
固定成本是指不随产量变动而变动的成本，如企业的租金费用和折旧费用。 |
| 7. | 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。 |
| 8. | The term accelerated depreciation means recognition of relatively large amounts of depreciation in early years of use and reduced amounts in the later years
所谓加速折旧就是在固定资产使用周期的头几年确认较多的折旧费用，而在后年确认较少的折旧费用。 |
| 9. | The authors consider that the insulation depreciation cost , heat loss cost and power cost must be taken into account when the insulation layer thickness of buried oil pipeline is determined
提出了在确定埋地热油管道保温层厚度时，必须考虑保温年折旧费用、年热力费用及年动力费用。 |
| 10. | With a deep research and analysis of punching part , using manufacturing _ count method , the die cost , punching time , punch selection , punching equipment depreciation cost on the punching process have been evaluated with a mathemetics model established for punching part economic evaluation
摘要在对冲压过程进行深入分析研究的基础上，采用制造计分的方法，对冲压零件制造过程中模具成本、冲压时间、冲床选择、冲压设备折旧费用进行了评价，建立了冲压零件经济性评价的数学模型。 |
