residual value
21世纪大英汉词典 ... salvage scrap value 残值 residual(salvage) value 残值价值 salvage value 海上救助 ...
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残值结存价值 residual's carrying value
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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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