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.
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。
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。
When straight-line depreciation is in use, the depreciation rate is simply "1"divided by the "life"(in years) of the assets.
当使用直线折旧法时，折旧率可以简单地用1除以资产年限得到。
The estimated useful life is 5 years; therefore, the straight-line depreciation rate is 2%. Doubling this straight-line rate indicates an accelerated depreciation rate of 4%.
预计使用年限是5年，因此直线折旧率是2%。将此直线折旧率翻一番得出加速折旧率为4%。
Other assets have increasing repairs and maintenance in such a way that the total expense per year relating to an asset in creases over its life if straight line depreciation is used.
有些资产的修理维护费用是逐年增加的，如使用直线折旧的话，在此资产的使用年限中每年的相关的总的费用也会增加。
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.
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。
Thus a business that USES an accelerated depreciation method in its financial statements is simply measuring its net income more conservatively than a business that USES straight-line.
因此，财务报表中使用加速折旧法的企业仅仅是在计算净收益时比使用直线折旧法的企业更保守一点而已。
In this case straight line depreciation seems to be satisfactory.
这种情况用直线折旧法比较合适。
A depreciation method which allows faster write-offs than the straight line method.
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。
A depreciation method which allows faster write-offs than the straight line method.
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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