償却高の英語

資産管理装置では、各資産に予め計上されている金額（例えば、未償却残高、帳簿価額、取得価額など）のなかから利用者が指定した項目の金額を按分基準額として設定する。例文帳に追加

In this property management device, the amount of money of the item specified by a user out of the amount of money previously appropriated for each property (for example, unamortized balance, book value, acquisition price, etc.) is set up as the amount of a proportional division standard. - 特許庁

税務知識と経験が浅くても迅速に且つ正確に申告書作成が行え、減価償却・資産管理システムと連動して入力作業効率が高い法人税・地方税申告書作成装置の提供。例文帳に追加

To provide a declaration form creating device for corporation tax/local capable pf promptly and exactly creating a declaration form even when a user has insufficient knowledge and experience of tax service and with high input work efficiency in cooperation with a depreciation/asset management system. - 特許庁

第十六条の五　各無形固定資産に対する減価償却累計額及び減損損失累計額は、当該各無形固定資産の金額から直接控除し、その控除残高を当該各無形固定資産の金額として表示しなければならない。例文帳に追加

Article 16-5 Accumulated depreciation and accumulated impairment loss for the respective intangible fixed assets shall be deducted directly from the amount of said respective intangible assets, and the outstanding amount of the deduction shall be indicated as the amount of said respective intangible fixed assets.発音を聞く  - 日本法令外国語訳データベースシステム

そして、将来の予測売上高と将来の予測営業費用と将来の予測減価償却費と予測運転資本増減額のデータと予め登録されている実効税率とから、営業活動による将来の予測キャッシュフローを算出する。例文帳に追加

Then, a future estimated cash flow based on sales activities is calculated from the data for the future estimated sales amounts, the future estimated sales expenses, the future estimated depreciation expenses, and the amount of estimated operating capital rise or fall and a preregistered effective tax rate. - 特許庁

なお、金融機関の償却・引当の個別のルール（例えば、信用格付に基づく引当率の算定ルール、業種別、地域別等の引当率の算定ルール）を定めている場合、発生可能性が高い将来の特定の費用又は損失が適切に見積もられるなど、その内容は合理的･整合的で、当該枠組みとの相違は十分に説明可能なものとなっているか。例文帳に追加

When there are specific rules established by the institution with regard to write-offs and loan loss provisions (e.g. rules concerning the calculation of the loan loss provision ratios based on credit ratings and those concerning the calculation of the loan loss provision ratios according to the industrial sector, the region, etc.), are they reasonable and compatible with the Write-off/Loan Loss Provision Standards, and are there sufficient reasons for any difference with the relevant frameworks? For example, are specific costs and losses that are highly likely to arise in the future estimated appropriately?発音を聞く  - 金融庁

なお、金融機関の償却・引当の個別のルール（例えば、信用格付に基づく引当率の算定ルール、業種別、地域別等の引当率の算定ルール）を定めている場合、発生の可能性が高い将来の特定の費用又は損失が適切に見積もられるなど、その内容は合理的･整合的で、当該枠組みとの相違は十分に説明可能なものとなっているか。例文帳に追加

When there are specific rules established by the institution with regard to write-offs and loan loss provisions (e.g. rules concerning the calculation of the loan loss provision ratios based on credit ratings and those concerning the calculation of the loan loss provision ratios according to the industrial sector, the region, etc.), are they reasonable and compatible with the Write-off/Loan Loss Provision Standards, and are there sufficient reasons for any difference with the relevant frameworks? For example, are specific costs and losses that are highly likely to arise in the future estimated appropriately?発音を聞く  - 金融庁

本発明は、経路を利用した場合に排出される排出量を当該経路ごとに算出し、算出された排出量を償却するのに必要な排出権購入金額を計算し、計算された排出権購入金額を利用者に対し課金し、プリペイド方式の場合、残高表示を交通機関ごとの利用可能距離で表示部に表示する。例文帳に追加

The information processor/route processing method calculates an emission amount discharged when using routes, in every route, calculates an emission quota purchasing money amount required for depreciating the calculated emission amount, charges the calculated emission quota purchasing money amount to the user, and displays a balance on a display part by a usable distance in every transportation facility, in case of prepaid system. - 特許庁

中小企業情報基盤強化税制は、大企業と比べてIT 活用の遅れが顕著な中小企業の生産性の向上を実現し、高度な情報セキュリティの確保された質の高いIT 投資を促進するため、一定の要件を備えたIT設備等の投資をした場合に、その投資額の30％の特別償却又は7％の税額控除の選択適用を認める措置である。当該税制につき、平成24年3 月31 日まで延長を行った。例文帳に追加

The purpose of the taxation scheme to strengthen SMEs’ information infrastructure is to promote investment in secure, high-quality IT leading to improvements in productivity at SMEs that lag considerably behind large enterprises in their use of IT. It achieves this by allowing SMEs that have invested in IT equipment meeting certain conditions to choose between a 30 % special depreciation or a tax credit for 7% of the amount of investment. The period of effect of this taxation scheme was extended to March 31, 2012.発音を聞く  - 経済産業省