The estimated useful lives, estimated residual values and depreciation method of the fixed assets are reviewed, and adjusted if appropriate, at each balance sheet date.
于每年年度终了，对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。
Verify that prepaid expenses, deferred charges and depreciation schedules are up-to-date and in agreement with the books.
审核待摊费用、递延费用以及折旧明细表是否更新，并确定与记录一致。
应用推荐