depreciated current replacement cost
折旧后现行重置成本
depreciated cost
折余成本、已折旧成本
depreciation percentage of original cost method
原始成本定率折旧法
amount charged for depreciation of capitalized technology costs
资本化技术成折旧数
valued at cost less amortization or depreciation
按成本减摊销或折旧额计值
method of fixed percentage on cost
按成本的固定百分比折旧法
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。
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。
Generally accepted accounting principles require only that a depreciation method result in a rational and systematic allocation of cost over the asset's useful life.
通用会计准则只规定了选用的折旧方法必须将成本在资产使用年限内进行合理、系统的分配。
Research on the Discerning of University Students Average Nurturing Cost Items and Shadow Depreciation and Measurement;
高校生均成本项目辨识及其影子折旧测评研究
A Brief Comment on Fixed Asset Depreciation in Cost of CultivatingPersonnel in Colleges and Universities;
浅议高校人才培养成本核算中的固定资产折旧
On the Problems of Current Chinese Depreciation Policy and Corresponding Improving Ways;
试论我国现行折旧政策的存在问题及其改进
The User Cost Approach and Its Models of Depreciation to Measure the Services of Owner Occupied Hosing in Consumer Price Index
CPI中自有住房消费成本测算的使用者成本法及其折旧模型
condition per cent
每期折旧后财产情况
rearrangement cost
重布置成本、重新安装成本
As long as each year's depreciation expense is equal to only a portion of the undepreciated cost of the asset, the asset will never be entirely written off.
只要每1年的折旧费都仅等于资产的待折旧成本的一部分,该项资产就永远不会被全额冲销。
For example, depreciation on machinery used in production is properly considered part of overhead, while depreciation on cars used by the sales staff is not; the latter cost is a selling cost.
如机器设备的折旧是制造费用,销售部门所用汽车的折旧就不是制造费用而是销售成本。
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。