• 1. Allowance for depreciation: 备抵折旧 | 折旧备抵账户
• 2. allowance for depreciation by weartear: 耗损折旧免税额
• 3. Allowance for stock depreciation: 存货跌价准备

• 1.The allowance for depreciation of all sorts of different fixed assets is different.
  各种不同的固定资产的折旧率是不一样的。
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• 2.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。
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• 3.The correct allowance for assets depreciation reserves is significant to reflect the real value of enterprise assets.
  正确计提资产减值准备，对于真实反映企业资产实际价值有重要意义。
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