depreciated cost
折余成本、已折旧成本
depreciation percentage of original cost method
原始成本定率折旧法
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
valued at cost less amortization or depreciation
按成本减摊销或折旧额计值
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。
Research on the Discerning of University Students Average Nurturing Cost Items and Shadow Depreciation and Measurement;
高校生均成本项目辨识及其影子折旧测评研究
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
Depreciation is provided on a straight-line Basis to write off the cost less estimated residual value of each asset over its estimated useful life.
资产之折旧准备乃以直线法,按各资产之估计可使用年期,撤销各资产之成本减预测剩余价值
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
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
Accumulated depreciation is a contra-asset account, representing that portion of the asset's cost that has already been allocated to expense.
累计折旧是一个资产对冲账户,代表该项资产成本中已被分配到费用账户的那部分。
As long as each year's depreciation expense is equal to only a portion of the undepreciated cost of the asset, the asset will never be entirely written off.
只要每1年的折旧费都仅等于资产的待折旧成本的一部分,该项资产就永远不会被全额冲销。
For example, depreciation on machinery used in production is properly considered part of overhead, while depreciation on cars used by the sales staff is not; the latter cost is a selling cost.
如机器设备的折旧是制造费用,销售部门所用汽车的折旧就不是制造费用而是销售成本。
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
余额递减(折旧)法
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
