你不能扣除折旧，租赁费，维护和维修，汽油(包括汽油税)，石油、保险、车辆注册登记费用。

You cannot deduct depreciation, lease payments, maintenance and repairs, gasoline (including gasoline taxes), oil, insurance, or vehicle registration fees.

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加速折旧费为保险公司对租赁车辆定损额的20%。

Accelerated depreciation charges are 20% damages of the vehicle assessed by the insurance company.

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折旧费用和已耗保险费于会计期末在调整分录中记录。

The cost of depreciATion and expired insurance may be recorded as adjustments AT the end of the accounting period.

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