1.
depreciation for the year and accumulated depreciation
年度折旧和累计折旧
2.
The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.
记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。
3.
Accumulated Depletion is a contra-asset account similar to the Accumulated Depreciation account;
累计损耗是一个资产对冲账户,与累计折旧类似。
4.
accumulated depreciation of property, plant and equipment
财产、厂房和设备的累计折旧
5.
Comparation of the Fixed Assets Decreases and Accumalated Depreciation;
固定资产减值准备与累计折旧的比较
6.
Separate Depreciation Expense and Accumulated Depreciation accounts are maintained for different types of depreciable assets, such as factory buildings, delivery equipment, and office equipment.
不同的应计提折旧的资产,如：厂房、运输工具和办公设备等,设有独立的折旧费和累计折旧账户。
7.
Discussion on the Relations between Devalued Preparation and Accumulated Depreciation of Fixed Asserts;
论固定资产减值准备与累计折旧的关系
8.
A Discussion of the Relationship Between Fixed Assets Depreciation Reserves and Accumulated Depreciation;
浅谈固定资产减值准备与累计折旧的关系
9.
Talking about the Relation between Reserve for Decrease in Value and Accumulated Depreciation of Fixed Assets;
浅议固定资产减值准备与累计折旧的关系
10.
How is the Accumulated Depreciation account similar to other asset accounts you have seen in the past?
累计折旧科目与你以前见过的哪些资产会计科目相似？
11.
The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.
固定资产的原值、累计折旧和净值，应当在会计报表中分别列示。
12.
On the Application of Analytical Review Procedure in the Audit of Fixed Assets and Accumulated Depreciation;
浅谈分析性复核程序在固定资产和累计折旧审计中的运用
13.
Thought on Value Reduction Preparation of fixed Asset and Accounting Reconing Defference of Adding Depreciation;
对固定资产减值准备与累计折旧会计核算区别的思考
14.
Sold some plant assets, the price is $100, the original cost is $40, the accumulated depreciation is $20.
销售厂房类资产,售价为100, 原始成本为40美元,累计折旧为20美元
15.
The book value of a plant asset is its cost minus the related accumulated depreciation.
固定资产的账面净值是它的成本价减相对应的累计折旧。
16.
When fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to income.
固定资产重估时，任何在重估当日存在的累计折旧不应记入收益。
17.
The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets.
固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。
18.
The original prices at the beginning and the end, the amount of accumulative depreciation, and accumulative amount of the impairment provisions for fixed assets.
（三）各类固定资产的期初和期末原价、累计折旧额及固定资产减值准备累计金额。