depreciation charge [经] 折旧维修合提法
- The annual depreciation charge under this method is calculated by applying a percentage to the net book value of the asset as at the end of the previous year.
这个方法下的每年的折旧费用是用每年的前一年年末资产的账面净值乘以一个百分比计算出来的。 - The advantage of Straight-line method is simple and clear, liable to be master, but its defect is don't consider use intensity and level of assets; Under the Sum of the years digits method, the accountant applies a depreciable fraction to the net value of
直线折旧法的优点是简单明了、于掌握,缺点是没有考虑固定资产的利用程度和使用强度;年数总和法是以递减分数作为折旧率,分别乘以固定资产净值的折旧方法。
depreciation charge[ noun ]
an amount periodically charged to expense or against revenue in compensation for depreciation of property
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