成本减以前年度申报所得税的累计折旧。
Cost less the accumulated depreciation claimed in prior years' income tax.
累计折旧科目与你以前见过的哪些资产会计科目相似？
How is the Accumulated Depreciation account similar to other asset accounts you have seen in the past?
与此类似的四栏式结构也用于汇总反映累计折旧的变动。
Similarly four columns of the structure for the summary reflects the change in accumulated depreciation.
记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。
The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.
稳定资产的原值、累计折旧和净值，理卖正在会计报表中分别列示。
The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.
固定资产减值准备与累计折旧都是固定资产的抵减项目，它们共同反映着固定资产的现时价值。
Both fixed assets decrease reserve an accumulated depreciation are the items of fixed assets decreases and reflect the present value of fixed assets.
资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。
The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.
账面价值资产在资产负债表上的价值，换言之，相等于资产的成本减累计折旧公司的净资产值，相等于总资产减无形资产（专利、商誉等）及负债。
The value at which fixed assets are listed in the balance sheet. Effectively the original purchase cost minus any allowance for depreciation.
账面价值资产在资产负债表上的价值，换言之，相等于资产的成本减累计折旧公司的净资产值，相等于总资产减无形资产（专利、商誉等）及负债。
The value at which fixed assets are listed in the balance sheet. Effectively the original purchase cost minus any allowance for depreciation.
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