于每年年度终了，对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。

The estimated useful lives, estimated residual values and depreciation method of the fixed assets are reviewed, and adjusted if appropriate, at each balance sheet date.

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固定资产折旧采用年限平均法并按其入账价值减去预计净残值后在预计使用寿命内计提。

Fixed assets are depreciated using the straight-line method based on their costs less estimated residual values over their estimated useful lives.

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由于固定资产的残值和使用年限均只是估计，处置固定资产时的出售价格不同于其账面净值是很常见的。

Since the residual values and useful lives of plant: assets are only estimates, it is not uncommon for plant assets to be sold at prices which differ from their book value at the date of disposal.

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由于固定资产的残值和使用年限均只是估计，处置固定资产时的出售价格不同于其账面净值是很常见的。

Since the residual values and useful lives of plant: assets are only estimates, it is not uncommon for plant assets to be sold at prices which differ from their book value at the date of disposal.

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