1.
Using the data in our example, the annual straight-line depreciation is computed as follows...
用例中的数据,直线折旧法下年折旧率计算如下…
2.
Annual depreciation expense then is computed by applying this accelerated depreciation rate to the undepreciated cost (current book value) of the asset.
年折旧费就用这个加速折旧率乘以待折旧成本(即当时的账面净值)得出。
3.
The data and estimates needed for the computation of the annual depreciation expense are...
计算年折旧额所需的数据和假设如下…
4.
The annual depreciation expense is computed by deducting the estimated residual value (or salvage value) from the cost of the asset and dividing the remaining depreciable cost by the years of estimated useful life.
年折旧额是用资产成本减去预计残值得出的可折旧金额,再除以预计使用年限计算出来的。
5.
depreciation for the year and accumulated depreciation
年度折旧和累计折旧
6.
correction of prior years' depreciation
以前年度折旧更正数
7.
proportional depreciation method of application years
使用年限比例折旧法
8.
Accelerated Depreciation Method
加速折旧法(计算折旧时,初期所提的折旧大于后期各年)
9.
The straight-line method allocates an equal portion of depreciation expense to each period of the asset's useful life.
直线折旧法在资产使用年限内将等额折旧费用分配到每一年度。
10.
The estimated useful life is 5 years; therefore, the straight-line depreciation rate is 2%. Doubling this straight-line rate indicates an accelerated depreciation rate of 4%.
预计使用年限是5年,因此直线折旧率是2％。将此直线折旧率翻一番得出加速折旧率为4％。
11.
Returns the sum-of-years' digits depreciation of an asset for a specified period
返回某项固定资产按年限总和折旧法计算的每期折旧金额
12.
Returns the sum-of-years' digits depreciation of an asset for a specific period.\0
返回一项资产按年限总和折旧法计算的某期的折旧值。\0
13.
When straight-line depreciation is in use, the depreciation rate is simply "1"divided by the "life"(in years) of the assets.
当使用直线折旧法时,折旧率可以简单地用1除以资产年限得到。
14.
Over the entire life of the asset, however, both the straight-line method and accelerated methods recognize the same total amount of depreciation.
然而,在资产的整个使用年限内,直线折旧法和加速折旧法确认的折旧总额是相同的。
15.
Depreciation of machinery cost the company a lot of money last year.
去年该公司因机器折旧花了不了钱。
16.
Returns the sum-of-years' digits depreciation on an asset
返回年限总和法下的资产的折旧数
17.
But house depreciation of this year still can happen.
但是这一年的房子折旧仍然会发生。
18.
1978:Those Old Affairs in the Period of Historical Turn(part five);
1978年:历史转折期的那些旧事(5)