accelerated depreciation

基本解釋

The declining balance depreciation is one of accelerated depreciation methods on fixed assets in enterprise accounting systems without mathematical formula.
雙倍余額遞減法是《工業(yè)企業(yè)財(cái)務(wù)制度》中固定資產(chǎn)加速折舊的方法之一。
The estimated useful life is 5 years; therefore, the straight-line depreciation rate is 2%. Doubling this straight-line rate indicates an accelerated depreciation rate of 4%.
預(yù)計(jì)使用年限是5年，因此直線折舊率是2％。將此直線折舊率翻一番得出加速折舊率為4％。
The state must support export product upgrading, but not the use of currency exchange rate policy and fiscal policy should be used as export tax rebates, such as accelerated depreciation.
國(guó)家必須支持出口產(chǎn)品升級(jí)，但是不能使用貨幣匯率政策，而應(yīng)使用財(cái)政政策如出口退稅，加速折舊等。

Businesses that buy wind turbogenerators get a tax break by way of accelerated depreciation.
FORBES: Magazine Article
But there's a big exception that can make accelerated depreciation more valuable, not less.
FORBES: Depreciate It
Note that if the accelerated depreciation rules are temporary, then the long-term impact may be muted.
FORBES: Depreciation Rules, Investment Swings And Rescheduled Economic Growth

加速折舊
Tax expenditure policy, including tax credit, accelerated depreciation has been broadly applied on tax practice, while our country put much more emphasis on preferential tax rate, rarely take other tax expenditure methods.
西方國(guó)家廣泛采取包括投資稅收抵免、加速折舊等手段在內(nèi)的稅式支出政策，我國(guó)則更多地局限于稅率優(yōu)惠。
速折舊法
快速折舊
加快折舊