depreciation-straight line method [会计] 直线折旧法 ; [会计] 平均折旧法
straight-line depreciation method [会计] 直线折旧法 ; 直线折旧方法 ; 直线法 ; 直线折旧方式
straight-line depreciation 直线折旧 ; 直线折旧法 ; 年限平均法
depreciation by straight-line method 直线法折旧
depreciation straight line 直线折旧法
depreciation straight line method 直线折旧法
Straight line depreciation method 直线折旧法
straight-line item depreciation accounting 直线项目折旧会计
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。
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