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.
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％。
3.
depreciation for the year and accumulated depreciation
年度折旧和累计折旧
4.
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。
5.
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。
6.
Depreciation Expense = Remaining Book Value X Accelerated Depreciation Rate
折旧费=剩余账面净值×加速折旧率
7.
Depreciation Expense = Remaining Book Value * Accelerated Depreciation Rate
折旧费=剩余账面净值×加速折旧率
8.
FDB method [fixed rate on declining balance method]
定率递减余额折旧法［
9.
depreciation method of fixed percentage of diminishing value
递减价值定率折旧法
10.
depreciation percentage of original cost method
原始成本定率折旧法
11.
composite depreciation rate of fixed assets
固定资产综合折旧率
12.
correction of prior years' depreciation
以前年度折旧更正数
13.
proportional depreciation method of application years
使用年限比例折旧法
14.
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)
15.
Most often, this specified percentage is 2%, meaning that the accelerated rate is exactly twice the straight-light rate.
这个比例通常总是2％,即加速折旧率正好是直线折旧率的两倍。
16.
Under the declining-balance method, an accelerated depreciation rate is computed as a specified percentage of the straight-line depreciation rate.
使用双倍余额递减法时,加速折旧率计算为直线折旧率的一定比例。
17.
declining Balance method; reducing charge method: In depreciation where the annual charge for depreciation is the amount obtained by applying a diminishing rate to the original cost of the asset.
余额递减法;递减计提法:即在折旧时采取对资产的原始成本使用一个递减比率的方法计算年折旧额
18.
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。