That concerns with the rationality of depreciation year and depreciation base of the whole capital assets, which must be disposed by other measures.
究其根本 ,是有关整个固定资产折旧的折旧年限与折旧基础的合理性问题。
The Pareto Optical Model for Ascertaining of Capital Assets Depreciation Lives;
固定资产折旧年限确定的帕累托最优
proportional depreciation method of application years
使用年限比例折旧法
Returns the sum-of-years' digits depreciation on an asset
返回年限总和法下的资产的折旧数
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。
depreciation for the year and accumulated depreciation
年度折旧和累计折旧
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％。
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
Returns the sum-of-years' digits depreciation of an asset for a specific period.\0
返回一项资产按年限总和折旧法计算的某期的折旧值。\0
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。
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。
allocation of depreciable amount of an asset over its estimated useful life
资产的估计使用年限分配其应计折旧数额
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％。
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。
means depreciation time limit
公共交通工具折旧期限
The term accelerated depreciation means that larger amounts of depreciation are recognized in the early years of the asset's life, and smaller amount are recognized in the later years.
加速折旧一词意味着在资产使用年限内的早期确认较大的折旧金额,以后年度确认递减的折旧金额。
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。
When a fully depreciated asset remains in use beyond the original estimate of useful life,
当已提完折旧的资产在原来预计的使用年限过后仍继续使用。
correction of prior years' depreciation
以前年度折旧更正数