...ion method 产量折旧法 depreciation by replacement method 重置成本法折旧 depreciation by straight-line method 直线法折旧 ..
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... straight line basis直线法 straight-line depreciation直线法折旧 straight-line recognition直线法确认 ...
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depreciation by replacement method 重置成本法折旧 depreciation by straight-line method 直线法折旧 depreciation by working hours method 工作时间法折旧 ..
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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.
资产之折旧准备乃以直线法，按各资产之估计可使用年期，撤销各资产之成本减预测剩余价值。
Depreciation is provided on a straight-line basis to write off the cost less estimated residual value of each asset over its estimated useful life.
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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