Accelerated depreciation methods result in higher charges to depreciation expense and, therefore, lower reported net income than straight-line depreciation.

加速折旧法比直线折旧法加大了折旧费的计提，因而减小了报告净收益。

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Most of the other depreciation methods are various forms of accelerated depreciation.

其他折旧方法大部分是各种加速折旧法。

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