depreciation percentage of original cost method
原始成本定率折旧法
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
method of fixed percentage on cost
按成本的固定百分比折旧法
depreciated cost
折余成本、已折旧成本
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。
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。
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。
composite depreciation rate of fixed assets
固定资产综合折旧率
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
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
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…
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。
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
is a logical value specifying whether to switch to straight-line depreciation when depreciation is greater than the declining balance calculation
为逻辑值，指定当折旧额超出用余额递减法计算的水平时，是否转换成直线折旧法
switch to straight-line depreciation when depreciation is greater than the declining balance = FALSE or omitted; do not switch = TRUE
逻辑值，指定当折旧额超出用余额递减法计算的水平时，是否转换成直线折旧法
