proportional depreciation method of application years
使用年限比例折旧法
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。
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。
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。
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。
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％。
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…
Using the straight-line depreciation method will cause a company to report higher profits than would be reported if an accelerated method were in use.
使用直线折旧法会使公司报告比使用加速折旧法更高的利润。
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。
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％。
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
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。
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。
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。
But is the company more profitable than if it had used an accelerated method? The answer is no!
但该公司确实是在使用直线折旧法时比使用加速折旧法时更盈利吗?答案当然是否定的。
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
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 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。