depreciation percentage of original cost method
原始成本定率折旧法
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
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
depreciated cost
折余成本、已折旧成本
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。
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
FDB method [fixed rate on declining balance method]
定率递减余额折旧法［
depreciation method of fixed percentage of diminishing value
递减价值定率折旧法
composite depreciation rate of fixed assets
固定资产综合折旧率
amount charged for depreciation of capitalized technology costs
资本化技术成折旧数
depreciated current replacement cost
折旧后现行重置成本
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
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。
The book value of a plant asset is its cost minus the related accumulated depreciation.
固定资产的账面净值是它的成本价减相对应的累计折旧。
A depreciation method which allows faster write-offs than the straight line method.
以比直线折旧法更快的速度注销固定资产的成本。
A STUDY ON THE DIFFICULTY FOR THE NATURAL DEPRECIATION MARKET FORMING;
自然资源“折旧”市场形成难的原因研究
A Quantitative Analysis of Accelerated Depreciation Affecting Capital Investment
加速折旧对资本投资影响的定量分析