depreciation -uniformity varying amounts method;depreciation method of uniformity varying amounts

统一变额折旧法,统一变数折旧法

属类：经济金融-贸易术语-

depreciation method of uniformity varying

统一变额折旧法;统一变数折旧法

属类：科技术语--

Land. The only plant asset not subject to depreciation is land, which has an unlimited term of existence.

土地。唯一不需要折旧的长期资产是土地,它的使用寿命是无限的。

属类：经济金融-会计学-

We charged a sum against income for depreciation

我们把一笔金额记入借方作为折旧收入。

属类：综合句库--

Our illustrations of depreciation methods are based upon the following data: on January 2, Solarwind Company acquires a new delivery truck.

我们讲解折旧法的例子是以下列数据为基础的:1月2日太阳风公司购买一辆新的运输卡车。

属类：经济金融-会计学-

The delivery truck in our example has an estimated life of 5 years, so the depreciation expense each year is 1;5, or 2%, of the depreciable amount.

我们例中的运输卡车有5年预计使用年限,所以每年的折旧费是可供折旧金额的1;5,或2%。

属类：经济金融-会计学-

The following schedule summarizes the effects of straight-line depreciation over the entire life of the asset.

下表概括了整个资产使用年限中直线折旧法对资产的影响。

属类：经济金融-会计学-

Some expenses such as depreciation expense, amortization expense and depletion expense are non-cash expenses.

像折旧费用、摊销费用、递耗费用之类的费用属于非现金费用。

属类：经济金融-会计学-

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

属类：经济金融-会计学-

Sold some plant assets, the price is $100, the original cost is $20, the accumulated depreciation is $10.

销售厂房类资产,售价为100美元,原始成本为20美元,累计折旧为10美元

属类：经济金融-会计学-

Plant property subject to depreciation , included are plant assets of limited useful life such as buildings and office equipment.

需折旧的固定资产。包括使用寿命有限的房屋和设备等。

属类：经济金融-会计学-

Once an asset has been fully depreciated, no more depreciation should be recorded on it, even though the property is in good condition and is still in use.

一旦某项资产已经被提足折旧,即使该资产状况良好并还在使用中,也不能再对其计提折旧。

属类：经济金融-会计学-

One widely used method of computing depreciation for part of a year is to round the calculation to the nearest whole month.

一个最广为使用的计算非全年折旧的办法是将计算精确到月份。

属类：经济金融-会计学-

Thus a business that uses an accelerated depreciation method in its financial statements is simply measuring its net income more conservatively than a business that uses straight-line.

因此,财务报表中使用加速折旧法的企业仅仅是在计算净收益时比使用直线折旧法的企业更保守一点而已。

属类：经济金融-会计学-

Write off 5000 for depreciation of machinery

因机器折旧削减5000英镑.

属类：综合句库-典型例句-

Since our delivery truck has an estimated residual value of $2, the depreciation expense for the fifth year should be limited to $3, rather than the $8 indicated by taking 4% of the remaining book value.

因为我们例中的运输卡车有2美元的预计残值,第5年的折旧费就只能限于3美元,而不是当年剩余账面净值的4%得出的8美元。

属类：经济金融-会计学-

accrued depreciation ; accumulated depreciation: The total depreciation suffered by an asset or asset group, based on customary or fairly determined rates or estimates of useful life.

应计折旧;累计折旧:一项资产或资产组合按照常规的或公平确定的比率,或按预计使用计算的折旧总额。

属类：经济金融-世界银行术语-

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…

属类：经济金融-会计学-

Typical subsidies employed for environmental management have included tax breaks (accelerated depreciation and credits), low interest loans, and grants for installation of treatment equipment

用于环境管理中最典型的津贴法包括减税(促进减价和信贷)、低利率贷款和批准安装处理设施。

属类：综合句库--

By limiting the last year's depreciation expense in this manner, the book value of the truck at the end of the fifth year will be equal to its $2 estimated residual value.

用这种方法限制最后1年的折旧费,这辆卡车在第5年末的账面净值就能等于它的预计残值2美元。

属类：经济金融-会计学-

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%。

属类：经济金融-会计学-

Depreciation by percentage of original cost

原始成本定率折旧

属类：经济金融--

In this example, the statements show that the operating expenses are $20, the prepaid expenses decreased by $8, the accrued liabilities increased by $6, and the depreciation expense is $4.

在本例中,两张报表显示,营业费用为20美元,预付费用减少额为8美元,应计负债增加额为6美元,折旧费用为4美元。

属类：经济金融-会计学-

In this chapter, we illustrate and explain straight-line depreciation and double declining-balance, a most widely used accelerated method.

在本章中,我们将演示并讲解直线折旧法和最常用的加速折旧法-双倍余额递减法。

属类：经济金融-会计学-

Depreciation , as the term is used in accounting, is the allocation of the cost of a tangible plant asset to expense in the periods in which services are received from the asset.

在会计上,折旧是将有形长期资产的成本在该资产提供服务的期间内分配到各期作费用。

属类：经济金融-会计学-

depreciation has two specific meanings in economics

在经济学里,价值下降具有两种特殊的含义。

属类：综合句库--

In the following illustrations of the disposal of items of plant and equipment, it is assumed that any necessary entries for fractional-period depreciation already have been recorded.

在随后演示的处置固定资产时,假设调整部分年度的折旧所必需的会计分录已经作完。

属类：经济金融-会计学-

Depreciation --no matter how it is computed--is only an estimate.

折旧-不管它怎么计算-仅只是一个估计。

属类：经济金融-会计学-

The objective of depreciation is to spread the cost of an asset over the periods of its usefulness; in no case can depreciation expense be greater than the amount paid for the asset.

折旧的目的是将资产的成本分配到其使用年限内的各年份中去,任何情况下折旧费也不能超过为获得该资产所付出的价值。

属类：经济金融-会计学-

The depreciation methods and estimated useful lives are reviewed periodically to ensure that the methods and rates of depreciation are consistent with the expected pattern of economic benefits from properties, machinery and equipment.

折旧方法及可使用年期均会定期检讨,以确保该等方法及折旧率与物业、机器及设备之预期经济利益模式一致。

属类：应用文体-企业文书-公司财务报告