累积折旧

1
accumulated depreciation
B/S：财产、厂房及设备 (Property, Plant and Equipment) $*** 减: 累积折旧 ( Accumulated Depreciation ) ** $*** =>帐面价值 Chapter , 应收款项之会计处理(Accounting , Receivables) , ..
2
accumulated depreciation - leased assets
租赁资产 leased assets 累积折旧 -租赁资产 accumulated depreciation - leased assets 租赁权益改良 leasehold improvements ..
3
accumulated depreciation - leasehold improvements
租赁权益改良 leasehold improvements 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements 未落成程及预支置办设备款 construction in progress and prepayments forequipment ..
4
accumulated depreciation - buildings
...租赁权益改良 accumulated depreciation - leased assets 租赁资产 ; 累积折旧 租赁资产 accumulated depreciation - buildings 房屋及建物 ; 累积折旧房屋及建物 ; 累积折旧 ; 衡宇及建物 ..

短语

1
物业、机器及设备按成本值减累积折旧及减值损失入账。
Properties, machinery and equipment are stated at COST less accumulated depreciation and any impairment losses.

累积折旧
“累计折旧”账户属于资产类的备抵调整账户，其结构与一般资产账户的结构刚好相反，累计折旧是贷方登记增加，借方登记减少，余额在贷方。累计折旧指企业在报告期末提取的各年固定资产折旧累计数。该指标按会计“资产负债表”中“累计折旧”项的期末数填列。

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