rate of utilization of fixed assets
·2,447,543篇论文数据，部分数据来源于NoteExpress
直线折旧法的优点是简单明了、易于掌握，缺点是没有考虑固定资产的利用程度和使用强度；
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;
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