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Four depreciation methods,which are widely used at home and abroad,are discussed in detail.They are straightline depreciation,sum of years digits depreciation,,fixed rate depreciation and double declining balance depreciation.

主要讨论目前国内外广泛应用的 4种折旧方法,即直线折旧法、年数总和折旧法、双倍余额递减折旧法、定率递减折旧法。

Another is tax exemption, which was also once adopted by Shanghai.

秦虹表示,实际上美国买房子的时候所得税都是可以递减的,还贷的部分都是可以递减的。

With the increasing of the overburden layer thickness or the dam height, the maximum value of response acceleration in dam body assumes gradually decrease, and its characteristic distribution is uniformization, and the response acceleration of the dam slopes decrease remarkably, and response acceleration of the dam top is less than the dam bottom.With the decreasing of the overburden layer thickness, the dam foots and their nearby soil response acceleration get increasing.

随着覆盖层厚度增大或坝高增大,坝体中的反应加速度最大值分布具有逐渐递减、均匀化的变化特征;坝坡体的反应加速度递减显著的变化特征,坝顶反应加速度较坝底反应加速度小的特征;覆盖层厚度越小,坡脚及其附近土体的反应加速度越大的特征。

From the isohyetal maps, we can display the spatial distribution of rainfall caused by typhoons in Nan Shih Creek watershed.

由等雨量线图显示,南势溪集水区台风降雨之分布分别由东向西以及南向北之方向递减;台风降雨中心多发生於福山雨量站所在之区域,降雨量则由福山雨量站向东朝下盆雨量站方向递减;另外,位於本区北端之大桶山雨量所处之区域,则是另一处发生明显降雨空间变化的地区,故台风降雨在南势溪集水区内的分布具有空间变异之特性。

The results showed that organic manure combined with constant chermical NPK fertilizer continually increased the content of soil organic carbon, readily oxidable organic carbon, humus cat.n, and their proportion in total organic carbon, HAC, FAC and HAC/FAC, but decreased Kos progressively.

结果表明,采用有机肥料配施常量NPK化肥,土壤有机碳、易氧化有机碳、腐殖酸碳及其占总有机碳比率、HAC、FAC和HAC/FAC不断提高,Kos持续下降,其变化速率表现为递减;长期不施肥和单施常量NPK化肥则造成Kos持续上升,其余指标以递减速率下降。

The results showed that the sex ratio of trees was 1 m 2 f, and the natural T. cuspidata tree was able to sexually reproduce for many years. Male trees had fecundity when the diameter at breast height ranged from 1.5 cm to 92 cm, while female trees had fecundity when the DBH from 9.5 cm to 68.1 cm. Male trees typically flowered at the age about 20 years earlier than female trees. The numbers of microstrobili were 3 times more than that of megastrobili, and only 1/10 megastrobili developed into seed. The numbers of strobili and seed were correlated with DBH, crown diameter and height of trees; however, no significant correlations were observed with other site factors. Numbers of strobili decreased from the upper to lower canopy layers, while the quantity of seed decreased from the middle, upper to lower canopy layers. Seed-setting rate increased from the upper to lower canopy layers. Numbers of strobili and seeds in different directions of the canopy were not uniform, but the differences weren't significant.

结果表明:现实东北红豆杉天然种群中,♀♂性比为1:2;天然东北红豆杉有性生殖持续时间长,雄株胸径在1.5~92cm,雌株胸径在9.5~68.1cm保持生殖状态,雄株较雌株早约20年进入花期;天然东北红豆杉小孢子叶球数量平均为大孢子叶球数量的3倍,大孢子叶球转化为果实的数量不足1/10,孢子叶球数量、结实数量与样株的胸径、冠幅、树高显著相关,与其他立地因子相关不显著;孢子叶球数量在冠层间的分布呈现由上至下的递减规律,而结实数量在冠层间沿中、上、下递减,结实率沿冠层自上而下递增;孢子叶球与结实数量在树冠不同朝向上也呈现出一定的特点,但总体上差异不显著。

The efficacy of photocatalytic oxidation was relative to the number of dip-coated plate, which 2 and above plates was superior to one plate, and also vertical plane to the light source was more efficient than parallel plane. The reaction rate constant showed the color removal decreased as initial MB concentration was raised. As for efficiency of catalyst durability, it was found that TiO2 dip-coated stainless steel plate performed 95% color removal at 5ppm MB even after 4 times repeated usage, which showed favorable durability. However, when the concentration up to 10 ppm, the color removal decreased as the used counts was raised.

脱色率和钢网片数有关,钢网片数超过2片以上时,其光催化效能优於单片者;光催化效能与钢网摆放方式或光源入射的角度有关,与光源垂直摆放的脱色率优於与光源平行摆放者;由反应速率常数得知,反应物之脱色率随著反应物初始浓度的提升而递减:在耐用性方面,亚甲基蓝5ppm在重覆使用四次后,其六个小时脱色率皆维持95%,显示自制光触媒钢网之耐用性颇佳,若将反应物浓度提升至100ppm,其脱色率随著使用次数之增加而递减

It may be that the market value of most machines actually declines in a way that is more similar to the result of declining charge depreciation that of straight line depreciation.

大多机器的市场价值递减会与直线折旧的折旧递减结果相一致。

In depreciation where the annual charge for depreciation is the amount obtained by applying a fixed percentage to the diminishing balance of the asset account, that is the balance after deducting preceding depreciation provisions; or by applying a diminishing rate to the original cost of the asset.

即在折旧时采取以下方法计算年折旧额:(1)对资产帐户的递减余额(即扣减历年折旧额后的余额)使用一个固定的百分比;或(2)对资产的原始成本使用一个递减比率。

In depreciation where the annual charge for depreciation is the amount obtained by applying a fixed percentage to the diminishing balance of the asset account, that is the balance after deducting preceding depreciation provisions; or by applying a diminishing rate to the original cost of the asset.

即在折旧时采取以下方法计算年折旧额:(1)对资产帐户的递减余额(即扣减历年折旧额后的余额)使用一个固定的百分比;或(2)对资产的原始成本使用一个递减比率。可免除的;可扣减的

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