应收账款余额百分比法 percentage of receivables
该准则规定企业计提坏账准备的方法有应收账款余额百分比法、赊销净额百分比法和账龄分析法三种方法。
The standard requires companies provision for accounts receivable balance method percentage method, the net percentage of credit sales method and the aging analysis of three methods.
固定百分比余额递减折旧：一种加速折旧的方法。在这一方法中，折旧率是直线法折旧率的一个倍数，每年用此折旧率乘以资产的未折旧成本。
An accelerated method of depreciation in which the rate is a multiple of the straight-line rate, which is applied each year to the undepreciated cost of the asset.
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