搜搜考试网英语翻译abstractThe choice of depreciation method from among str
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英语翻译
abstract
The choice of depreciation method from among straight-line and accelerated methods can have a significant impact on the present value of expected tax payments.This is a problem that has been studied for decades,with most results indicating the optimality of accelerated methods.Recent research questions this claim by relaxing the assumption of positive taxable income.The situation where net-operating losses may be carried-forward and backward in time is the subject of this paper.We model this situation and establish conditions that allow straight-line depreciation to be preferred over accelerated methods.The results are focused around a threshold number of periods of consecutive losses,which are deter-mined by the allowable periods to carry a loss forward.For consecutive losses beyond this threshold,straight-line will always be optimal.When the cumulative depreciation charges up to and including the window are guaranteed to be applied on or before the threshold period,then straight-line will never be optimal.
abstract
The choice of depreciation method from among straight-line and accelerated methods can have a significant impact on the present value of expected tax payments.This is a problem that has been studied for decades,with most results indicating the optimality of accelerated methods.Recent research questions this claim by relaxing the assumption of positive taxable income.The situation where net-operating losses may be carried-forward and backward in time is the subject of this paper.We model this situation and establish conditions that allow straight-line depreciation to be preferred over accelerated methods.The results are focused around a threshold number of periods of consecutive losses,which are deter-mined by the allowable periods to carry a loss forward.For consecutive losses beyond this threshold,straight-line will always be optimal.When the cumulative depreciation charges up to and including the window are guaranteed to be applied on or before the threshold period,then straight-line will never be optimal.
呵呵……翻译出来的凑合一哈
抽象
折旧的方法,从各直线法和加速方法的选择可能对预期纳税现值产生重大影响.这是一个已经被研究了几十年来与大多数指示加速方法的最优结果,问题.最近的研究这个问题,积极放宽假设应纳税所得额索赔.所在净营业亏损将可在时间前进和后退的情况是这个文件的主题.我们模拟这种情况,并创造条件,使直线加速折旧的方法将超过首选.结果是围绕着一对连续亏损,这是阻止由允许开采期间的损失进行期限内人数上限.对于连续亏损超过这个门槛,直线永远是最佳的.当累积折旧费,以包括窗口,保证用于阈值之前或期间,那么直线永远是最佳的.
再问： 额，谷歌翻出来的吧……
再答： 是的 可是用有道也是这样
抽象
折旧的方法,从各直线法和加速方法的选择可能对预期纳税现值产生重大影响.这是一个已经被研究了几十年来与大多数指示加速方法的最优结果,问题.最近的研究这个问题,积极放宽假设应纳税所得额索赔.所在净营业亏损将可在时间前进和后退的情况是这个文件的主题.我们模拟这种情况,并创造条件,使直线加速折旧的方法将超过首选.结果是围绕着一对连续亏损,这是阻止由允许开采期间的损失进行期限内人数上限.对于连续亏损超过这个门槛,直线永远是最佳的.当累积折旧费,以包括窗口,保证用于阈值之前或期间,那么直线永远是最佳的.
再问： 额，谷歌翻出来的吧……
再答： 是的 可是用有道也是这样
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