文告说,金管局将采用“ 直线折旧 ”( straight-line depreciation )的计算方程式调整抵岸价。例如,使用约三年的汽车,抵岸价降低约三成。
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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 method 直线折旧法
depreciation by straight-line method 直线法折旧
depreciation-straight line method [会计] 直线折旧法 ; [会计] 平均折旧法
straight-line item depreciation accounting 直线项目折旧会计
straight-line service life depreciation method 平均年限法
straight-line method of depreciation calculation 直线法计算折旧
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。
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。
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%。
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