The objective of depreciation is to spread the cost of an asset over the periods of its usefulness; in no case can depreciation expense be greater than the amount paid for the asset.

折旧的目的是将资产的成本分配到其使用年限内的各年份中去,任何情况下折旧费也不能超过为获得该资产所付出的价值。

属类：经济金融-会计学-

Depreciation Expense = Remaining Book Value × Accelerated Depreciation Rate

折旧费=剩余账面净值×加速折旧率

属类：经济金融-会计学-

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

折旧费用和已耗保险费于会计期末在调整分录中记录。

属类：经济金融-会计学-

"Mainly, the depreciation of the dollar makes it cheaper to send employees to American cities," said Jackie Barber, a spokeswoman for the survey

这项调查的女发言人杰姬·巴伯说:“大体上来说,美元的贬值使得将员工派往美国更加便宜。”

属类：综合句库--

Such items are theoretically capital expenditures, but if they are recorded as assets in the accounting records it will be necessary to compute and record the related depreciation expense in future periods.

这些物品理论上属于资本性支出,但如果它们作为资产被记录在会计账中,就必须在将来计算和记录相关的折旧费用。

属类：经济金融-会计学-

As a result, this declining-balance method of depreciation often is called double-declining-balance (or 2%-declining balance).

这种余额递减折旧法也因而称为双倍余额递减法(或2%余额递减法)。

属类：经济金融-会计学-

The straight-line method allocates an equal portion of depreciation expense to each period of the asset's useful life.

直线折旧法在资产使用年限内将等额折旧费用分配到每一年度。

属类：经济金融-会计学-

As long as each year's depreciation expense is equal to only a portion of the undepreciated cost of the asset, the asset will never be entirely written off.

只要每1年的折旧费都仅等于资产的待折旧成本的一部分,该项资产就永远不会被全额冲销。

属类：经济金融-会计学-

By far the most widely used accelerated depreciation method is called double-declining-balance method.

至今最为广泛使用的加速折旧法叫双倍余额递减法。

属类：经济金融-会计学-

Notice that the estimated residual value of the delivery truck does not enter into the computation of depreciation expense until the very end.

注意该运输卡车的预计残值直到最后才计入折旧费的计算。

属类：经济金融-会计学-