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1·If conforming to relevant regulations, accelerated depreciation method may be adopted.

如符合有关规定，也可采用加速折旧法。

2·Thus a business that USES an accelerated depreciation method in its financial statements is simply measuring its net income more conservatively than a business that USES straight-line.

因此，财务报表中使用加速折旧法的企业仅仅是在计算净收益时比使用直线折旧法的企业更保守一点而已。

3·A concept about using an accelerated depreciation method to adequately speed up the renewal for construction machines under the presupposition that invisible wear effects be considered.

提出，在考虑无形磨损作用的前提下，用快速折旧法来适当加快工程机械更新换代的设想。

4·Considering from the two aspects on tax incentive method and accounting depreciation method, this paper has discussed the possibility of adopting accelerated depreciation method in our country.

本文从税收优惠措施和会计折旧方法两方面结合考虑，探讨采用加速折旧法的可行性，这无论是对税收政策的制定还是对会计折旧法的选择都是一种启。

5·An accelerated method of depreciation in which the rate is a multiple of the straight-line rate, which is applied each year to the undepreciated cost of the asset.

固定百分比余额递减折旧：一种加速折旧的方法。在这一方法中，折旧率是直线法折旧率的一个倍数，每年用此折旧率乘以资产的未折旧成本。

6·Why does the accelerated method of depreciation for tax purposes lead to a liability?

为什么税务用途的加速折旧法产生了一项负债？