translation, 平安貝兒 please take a look.

Almost all Fixed Assets decrease in value over time. Depreciations
according to life cycles are made to set off this decrease, but even though an ongoing evaluation of all Fixed Assets is necessary. Assumption laid out at the beginning of a project can change, so that the actual value of the asset does not correspond to the booked value, and a revaluation has to take place.
幾乎所有固定資產的價值,都會隨著時間的消逝而減少.根據固定資產的生命周期提列折舊,從而達到降低固定資產的價值.即使如此,持續對全部的固定資產作價值評估仍然是必要的. 在一個方案開始時所作的假設,是會改變的.因此資產的實際價值並不與帳面一致,而必須進行對資產價值的重新評估.
This overall Best Practice rational within Fixed Assets can be supported by:
此一固定資產範疇內的理念,在實務上可被下列所支持:
?Use of an integrated Asset Management System.
使用整合性的(資產管理系統).
?No assets handled outside this Asset Management System
不在此(資產管理系統)外處理任何資產.
?Use of Carlsberg GAAP in local books.
使用("Carlsberg 一般公認會計原則")處理當地帳務.
?Use of Purchase Orders for all Fixed Asset purchases.
使用採購單據購買所有固定資產.

*those ()s probably r product name.

feel free to make any change or comment.

thank you Jcais!

"Depreciations according to life cycles are made to set off this decrease"

you translation is

"根據固定資產的生命周期提列折舊,從而達到降低固定資產的價值"

but i think "set off" here not means 降低，but 抵消。how do you think my translation as follows:

"根據固定資產的生命周期提列折舊，從而抵消固定資產價值的減少"

do you think it makes sense? i am not sure the financial process so i just guess it like that. how do you think?

"This overall Best Practice rational within Fixed Assets can be supported by:"

this sentence is really confusing me! i can not make it clear who support whom and where is the logic? can you show me?

貝兒
depreciation is for the decrease of fixed assets. this is accounting theory.
u r confused "set off" with "offset" . here is a link u can see what "set off" means. http://encarta.msn.com/encnet/fe ... px?refid=1861720278

actually, the sentence explains the reason we need depreciation, to reflect the decrease of fixed assets over time.

"This overall Best Practice rational within Fixed Assets can be supported by:"

this sentence is really confusing me! i can not make it clear who support whom and where is the logic? can you show me?


the "this overall best practice" supported by what listed below.

oh, i see! i think i get it! thank you very much for your great help!