This paper discusses several issues such as the calculation of depreciation amount per month, the shift from double balance descending method to beeline method, the calculation of depreciation amount after the devaluation of fixed asset and the accountancy transaction after the devaluation reserve etc.
本文就加速折旧法月折旧额的计提、双倍余额递减法转直线法、计提固定资产减值后折旧额的计提及减值准备转回后的会计处理等问题进行了探讨。
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…
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。
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
declining balance method
余额递减(折旧)法
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。
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。
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
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。
depreciation for the year and accumulated depreciation
年度折旧和累计折旧
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
depreciable amount of a depreciable asset
应计折旧资产的应计折旧额
Net Value of Fixed Assets ：is obtained by deducting depreciation over years from the original value of fixed assets.
固定资产净值：是指固定资产原价减去历年已提折旧额后的净额。
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％。
double declining Balance depreciation
双倍余额递减折旧法
DDB method [double declining balance (depreciation) method]
双倍递减余额折旧法［
depreciation-double-declining balance method
双倍递减余额折旧法
FDB method [fixed rate on declining balance method]
定率递减余额折旧法［
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。