无形资产的摊销方法：自取得当月起在预计使用年限内分期平均摊销；

The intangible assets should be amortized evenly from the current month when acquired to the end of the estimated useful life.

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预计使用年限是5年，因此直线折旧率是2%。将此直线折旧率翻一番得出加速折旧率为4%。

The estimated useful life is 5 years; therefore, the straight-line depreciation rate is 2%. Doubling this straight-line rate indicates an accelerated depreciation rate of 4%.

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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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