摊销无形资产通常用直线折旧法。
The straight-line method normally is used for amortizing intangible assets.
这种情况用直线折旧法比较合适。
In this case straight line depreciation seems to be satisfactory.
折旧费是采用直线折旧法来计算的吗？
我们已经分析过，直线折旧法是明确系统化的折旧法方法。
We have already looked at the straight line method, which is clearly systematic.
当使用直线折旧法时，折旧率可以简单地用1除以资产年限得到。
When straight-line depreciation is in use, the depreciation rate is simply "1"divided by the "life"(in years) of the assets.
加速折旧法比直线折旧法加大了折旧费的计提，因而减小了报告净收益。
Accelerated depreciation methods result in higher charges to depreciation expense and, therefore, lower reported net income than straight-line depreciation.
加速折旧法比直线折旧法加大了折旧费的计提，因而减小了报告净收益。
A depreciation method which allows faster write-offs than the straight line method.
而采用直线折旧法提取的折旧费则相对较小，尽管收回的更新资金亦少，但当期的利润增大。
And the depreciation cost that USES extraction of sharp depreciation law is relatively lesser, although call in renew fund also little, but current gain increases.
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;
因此，财务报表中使用加速折旧法的企业仅仅是在计算净收益时比使用直线折旧法的企业更保守一点而已。
Thus a business that USES an accelerated depreciation method in its financial statements is simply measuring its net income more conservatively than a business that USES straight-line.
文章在参阅大量文献资料的基础上，就双倍余额递减折旧法直线折旧转换点的经验公式存在的不足进行了说明；
On the basis of referring a great deal of data, this article illuminate the deficiency of beeline depreciation break-point experience formula on double-declining balance method.
本文分析了企业现行的固定资产计提折旧的方法，直线法和工作量法的弊端，指出了快速折旧法的优势，提出应逐步推行快速折旧法。
Analyses the method of Drawing depreciation from fixed assets in China, and shows that the method of speeding up depreciation is to be carried out gradually.
本文分析了企业现行的固定资产计提折旧的方法，直线法和工作量法的弊端，指出了快速折旧法的优势，提出应逐步推行快速折旧法。
Analyses the method of Drawing depreciation from fixed assets in China, and shows that the method of speeding up depreciation is to be carried out gradually.
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