The method employed to allocate the cost of a tangible fixed asset to accounting periods is called depreciation method or method of depreciation.
|
method = metoda
employed = in context: utilizata
(to) allocate = a aloca; pentru a aloca
cost = cost
tangible fixed asset = activ fix corporal
accounting periods = exercitii finaciare
is called = este numit(a)
depreciation method = metoda de amortizare
method of depreciation = metoda de amortizare
|
Several methods exist and each of them is proper for certain circumstances, although not all of them are acceptable for income tax purposes.
|
several = cateva
methods = metode
(to) exist = a exista
each of them = fiecare dintre ele
is proper = este corespunzatoare
for certain circumstances = pentru anumite circumstante
although = desi
not all of them = nu toate
are acceptable = sunt acceptabile
income tax = impozit pe venit/profit; in context: impozit pe profit
for income tax purposes = pentru scopuri [legate de calcularea] impozitului pe profit
|
The most common methods are:
- the activity method,
- the straight-line method,
- the sum-of-the-years’-digits method, and
- the declining-balance method.
|
(the) most common = cele mai uzuale
(the) activity method = metoda activitatii
(the) straight-line method = metoda liniara
(the) sum-of-the-years’-digits method = metoda sumei anilor
(the) declining-balance method = metoda regresiva; metoda procentajului din sold
|
The activity method is also known as the production method or the variable charge approach.
|
is also known as = este cunoscuta de asemenea drept
(the) production method = metoda productiei
approach = (mod de) abordare
charge = cheltuiala; in context: rata de amortizare
the variable charge approach = metoda ratei de amortizare variabile
|
The sum-of-the-years’-digits method and the declining-balance method are called accelerated methods or decreasing charge methods.
|
accelerated methods = metode accelerate
decreasing charge methods = metode regresive; metode cu rata de amortizare descrescatoare
|
The declining-balance method is based on a depreciation rate that is some multiple of the straight-line method. When twice the straight-line rate is used, the method is commonly referred to as the double-declining-balance method.
|
is based on = este bazata pe; se bazeaza pe
depreciation rate = rata de amortizare
that is some multiple = care este un multiplu
twice = de doua ori
(the) straight-line rate = rata liniara [de amortizare]
is used = este folosita
is commonly referred to as = este denumita in mod uzual
(the) double-declining-balance method = metoda regresiva dubla; metoda procentajului dublu din sold
|
|
Versiune pentru imprimare
Adauga la favorite
