折耗

其中，空气品质折耗方面引入了涵容量和预期排放量概念，更能准确反映空气品质折耗价值；

Among them , the air quality damage has introduced the capacity and concept of emission of expectancy of containing , can reflect air quality damage value accurately ;

环境品质折耗价值核算作为绿色国民经济核算体系的一个重要方面，对环境品质折耗价值核算体系开展研究显得尤为重要。

Check and calculate an important respect which is regarded as the green national business accounting system in damage value of environmental quality , seem particularly important to study to check and calculate the system to the damage value of environmental quality .

绿色GDP中环境品质折耗价值核算理论与实证研究

The Research on the Depreciation of Environmental Quality in the Green GDP

构建定量计算和评估开发利用中非再生资源自身价值折耗的理论与方法是绿色GDP核算的关键。目前，净租法、使用者成本法是被用于非再生自然资本价值折耗最主要的方法。

The methodology to estimate the self-value depreciation of the non-renewable resources is a key to account the Environmental adjusted Net Domestic Product ( EDP ) . The net rent approach and user cost approach are the main theories to calculate the self-value depreciation of unrenewable resources .

国际与中国会计准则油气资产计价及折旧折耗计提差异之探讨分析

Difference between Chinese and International Accounting Principles in Oil / Gas Asset Valuation and Depreciation / Depletion

第二十一条企业应当采用产量法或年限平均法对井及相关设施计提折耗。

Article21An enterprise shall compute the depletion of its wells and other relevant facilities by adopting the output method or the straight-line method .

海运航道的维护还有航道加深（对船只气旋需求的航道加深），能导致环境污染和自然资源的折耗，需要重视这些废弃填埋的重要问题。

Shipping channel maintenance and deepening can cause both environmental pollution and natural resource degradation , raising important issues about the disposal of dredging materials .

围绕油气资产折耗的计算方法、减值准备、预计废弃费用、矿区权益等方面的新规定及其实施问题进行探讨。

Probed new regulations and practice of calculation of asset depreciation , devalue preparation , prediction of abandonment charge and rights and interests of the mineral district .

该文回顾和总结了国际上被广泛使用的度量资源价值折耗的“使用者成本法”，并讨论其在实务上的应用。

In this paper , the " user cost approach " in literature that is widely used to calculate the value depletion of resources in the world has been reviewed .