1.
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。
2.
declining balance method
余额递减(折旧)法
3.
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
4.
depreciable amount of a depreciable asset
应计折旧资产的应计折旧额
5.
double declining Balance depreciation
双倍余额递减折旧法
6.
DDB method [double declining balance (depreciation) method]
双倍递减余额折旧法［
7.
depreciation-double-declining balance method
双倍递减余额折旧法
8.
FDB method [fixed rate on declining balance method]
定率递减余额折旧法［
9.
Four methods of depreciation are widely used: Straight-line, Units of output, Double declining-balance and Sum of the yeas digits.
固定资产折旧方法很多，常见的有直线折旧法、作量法、倍余额递减法和年数总和法。
10.
total value of fixed assets to be depreciated
应计折旧固定资产总值
11.
Four basic methods exist for computing depreciation straight-line, units-of-production, declining-balance, and sum-of-years'- digits.
计算折旧有四种基本方法：直线法，产量法，双倍余额递减法和年数总和法。
12.
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…
13.
valued at cost less amortization or depreciation
按成本减摊销或折旧额计值
14.
Is obtained by deducting depreciation over years from the original value of fixed assets.
指固定资产原价减去历年已提折旧额后的净额。
15.
Article43 No further depreciation shall be allowed in respect of fixed assets which can be continued to be used after having been fully depreciated.
第四十三条固定资产折旧足额后，可以继续使用的，不再计算折旧。
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.
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。
18.
As a result, this declining-balance method of depreciation often is called double-declining-balance (or 2%-declining balance).
这种余额递减折旧法也因而称为双倍余额递减法(或2％余额递减法)。