不一样。
一个是当期，一个是累计，累计是由多个当期合计而成的。
provision for depreciation就是当期折旧
accumulated depreciation是累计折旧
简单理解就是多个provision按时间期数，加在一起就是accumulated
：
Cash Flow Statement
一、经营活动产生的现金流量： Cash Flow from Operating Activities:
销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services
收到的税费返还 Refunds of taxes
收到的其他与经营活动有关的现金 Cash received relating to other operating activities
现金流入小计 Sub-total of cash inflows
购买商品、接受劳务支付的现金 Cash paid for goods or receiving services
支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees
支付的各项税费 Tax payments
支付的其他与经营活动有关的现金 Cash paid relating to other operating activities
现金流出小计 Sub-total of cash outflows
经营活动产生的现金流量净额 Net Cash Flow from Operating Activities
二、投资活动产生的现金流量： Cash Flow from Investing Activities:
收回投资所收到的现金 Cash received from disposal of investments
处置子公司和其他经营单位收到的现金 Cash received from disposal of subsidiary or other operating business units
取得投资收益所收到的现金 Cash received from investments income
处置固定资产、无形资产和其他长期资产而收到的现金净额 Net cash received from disposal of fixed assets， intangible assets and other long-term assets
购买子公司所收到的现金 Cash received by acquisition of subsidiary
收到的其他与投资活动有关的现金 Cash received relating to other investing activities
现金流入小计 Sub-total of cash inflows
购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets， intangible assets and other long-term assets
投资所支付的现金 Cash paid to acquire investments
支付的其他与投资活动有关的现金 Cash payments relating to other investing activities
现金流出小计 Sub-total of cash outflows
投资活动产生的现金流量净额 Net Cash Flow from Investing Activities
三、筹资活动产生的现金流量： Cash Flow from Financing Activities:
吸收投资所收到的现金 Cash received by investors
借款所收到的现金 Cash received from borrowings
其中：从金融机构借款所收到的现金 Include: Cash received from financial institution borrowings
收到的其他与筹资活动有关的现金 Cash received relating to other financing activities
现金流入小计 Sub-total of cash inflows
偿还债务所支付的现金 Repayments of borrowings
其中：偿还金融机构债务所支付的现金 Include: Repayments of financial institution borrowings
分配股利、利润和偿付利息所支付的现金 Dividends paid， profit distributed or interest paid
支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities
现金流出小计 Sub-total of cash outflows
筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities
四、汇率变动对现金的影响额 Effect of Foreign Currency Translation
五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents
现金流量附表： Supplementary Information:
1.将净利润调节为经营活动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:
净利润 Net Profit
加：少数股东损益 Add: Minority interest
加：计提的资产减值准备 Impairment losses on assets
固定资产折旧 Depreciation of fixed assets
无形资产摊销 Amortisation of intangible assets
长期待摊费用摊销 Amortisation of long-term deferred expenses
待摊费用减少（减：增加） Decrease (increase) in deferred expenses
预提费用增加（减：减少） Increase (decrease) in accrued expenses
处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses (gains) on disposal of fixed assets， intangible assets and other long-term assets
固定资产报废损失 Losses on write-off of fixed assets
财务费用 Finance expense (income)
投资损失（减、收益） Losses (gains) arising from investments
递延税款贷款（减、借项） Deferred tax credit (debit)
存货的减少（减、增加） Decrease (increase) in inventories
经营性应收项目的减少（减、增加） Decrease (increase) in receivables under operating activities
经营性应付项目的增加（减、减少） Increase (decrease) in payables under operating activities
其他 Others
经营活动产生的现金流量净额 Net cash flow from operating activities
解答：recapture of depreciation.折旧的冲回--会计核算术语。一项固定资产改变用途后，未来的使用年限等可能都会发生变更，这样原来已经计提的折旧可能提多了，要冲转回来。
原文翻译：资产用途变更的处理有可能导致折旧的冲回。
是学西方会计的吗？祝你进步！
本文来自作者[小夏]投稿，不代表雷雅号立场，如若转载，请注明出处：https://ajtg.com.cn/tg/16024.html
评论列表（4条）
我是雷雅号的签约作者“小夏”！
希望本篇文章《provision for depreciation 跟 accumulated depreciation是一样的吗？》能对你有所帮助！
本站[雷雅号]内容主要涵盖：生活百科,小常识,生活小窍门,知识分享
本文概览：不一样。一个是当期，一个是累计，累计是由多个当期合计而成的。provision for depreciation就是当期折旧accumulated depreciation是累...