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.
实行物价变动会计模式，采取存货流动计价，依照后进先出法与采用依经济寿命计算的加速折旧法。
Accounting mode for price changing use with stock floating price, and use with accelerating depreciation method in respect of last-in first-out method and economic life.
从分析柴油机的折旧规律、维修费用规律以及燃油耗费用规律入手，对195柴油机的经济寿命和更新周期问题进行了分析。
From the angle of diesel engines depreciation rule, maintenance cost rule and the consumption rule, This paper analyzes the questions of 195 diesel engines economy-life and update revolution.
除了土地以外的所有的固定资产都要按照估计的使用寿命折旧。
All plant assets, except land, are depreciated over their estimated useful life.
已提足折旧的资产是指已达到预计使用寿命的资产，此时不需要再对该资产计提折旧。
A fully depreciated asset is an asset that has reached the end of its estimated useful life. No more depreciation is records for the asset.
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.
能够合理确定租赁期届满时取得租赁资产所有权的，应当在租赁资产使用寿命内计提折旧。
If there is reasonable certainty that the lessee will obtain ownership of the leased asset when the lease term expires, the leased asset should be fully depreciated over its useful life.
能够合理确定租赁期届满时取得租赁资产所有权的，应当在租赁资产使用寿命内计提折旧。
If there is reasonable certainty that the lessee will obtain ownership of the leased asset when the lease term expires, the leased asset should be fully depreciated over its useful life.
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