accumulated depreciation
英 [əˈkjuːmjəleɪtɪd dɪˌpriːʃɪˈeɪʃən]
美 [əˈkjuːmjəleɪtɪd dɪˌpriʃiˈeɪʃən]
累积折旧；累计折旧
双语例句
- When fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to income.
重新估价，如对流通中的货币或现在的资产进行重估。固定资产重估时，任何在重估当日存在的累计折旧不应记入收益。 - Customer Lifetime Evaluation: Accumulative NPV Method and Its Application; The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.
顾客生涯价值评估：累计净现值法及其应用拓展固定资产的原值、累计折旧和净值，应当在会计报表中分别列示。 - The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.
固定资产的原值、累计折旧和净值，应当在会计报表中分别列示。 - Properties, machinery and equipment are stated at cost less accumulated depreciation and any impairment losses.
物业、机器及设备按成本值减累积折旧及减值损失入账。 - Book value represents the cost of the asset minus the accumulated depreciation.
帐面价值是资产价值减去累计折旧。 - Depreciation for the year and accumulated depreciation;
年度折旧和累计折旧； - Accumulated depreciation is a contra-asset account, representing that portion of the asset's cost that has already been allocated to expense.
累计折旧是一个资产对冲账户，代表该项资产成本中已被分配到费用账户的那部分。 - How is the Accumulated Depreciation account similar to other asset accounts you have seen in the past?
累计折旧科目与你以前见过的哪些资产会计科目相似？ - The accumulated depreciation shall be presented as the contra account of the fixed asset.
备抵折旧应列于固定资产下的抵销科目。 - Each investor can contribute cash or buildings, equipment and technical know-how as investment. Separate Depreciation Expense and Accumulated Depreciation accounts are maintained for different types of depreciable assets, such as factory buildings, delivery equipment, and office equipment.
每位投资者可将现金、厂房、设备和技术作为投资。不同的应计提折旧的资产，如：厂房、运输工具和办公设备等，设有独立的折旧费和累计折旧账户。 - The essay mainly applies analytical review procedure to improve the auditing efficiency and confirm the emphases of the auditing field in the audit of fixed assets and accumulated depreciation.
如何确定固定资产和累计折旧的重点审计领域，提高它们的审计效率，是审计工作中必须考虑的问题。 - Net worth to fixed capital ratio The book value of a plant asset is its cost minus the related accumulated depreciation.
资本净值与固定资本比率固定资产的账面净值是它的成本价减相对应的累计折旧。 - The asset account together with the Accumulated Depreciation account should remain in the accounting records without further entries until the asset is retired.
该资产账户和累计折旧账户仍应留在账目中，在资产退出使用前不再作任何账户处理。 - Accumulated Depletion is a contra-asset account similar to the Accumulated Depreciation account;
累计损耗是一个资产对冲账户，与累计折旧类似。 - The original book value, accumulated depreciation and net book value of fixed assets under finance leasing shall be disclosed on the basis of each leased asset type.
通过融资租赁租入的固定资产应披露每类租入资产的账面原值、累计折旧、账面净值。 - Sold some plant assets, the price is$ 100, the original cost is$ 40, the accumulated depreciation is$ 20.
销售厂房类资产，售价为100，原始成本为40美元，累计折旧为20美元。 - The effect of the third transaction is a$ 10 decrease of plant assets original cost and a$ 20 decrease of accumulated depreciation, resulting in a$ 1 cash inflows, thus bringing out a$ 60 loss.
第三笔经济业务的效果是，厂房设备的原始成本减少了10美元，累计折旧减少了2美元，并导致了1美元的现金流入和60美元的损失。 - The trade deficit steadily accumulated in the United States and the depreciation of the US dollars have been the important roots that make the world economy falter.
美国不断积累的贸易逆差和美元贬值已经成为世界经济不稳定的重要根源。 - In Accounting Title, Defect of Dividing Accumulated Depreciation into kind of Asset
谈会计科目表中将累计折旧列为资产类的缺陷 - Talking about the Relation between Reserve for Decrease in Value and Accumulated Depreciation of Fixed Assets
坏账准备的涉税问题探讨浅议固定资产减值准备与累计折旧的关系 - Chapter IV is a research on the issues related to application of fixed asset impairment, focuses primarily on the issue reversal of impairment losses of fixed assets, the relation of fixed assets accumulated depreciation and impairment and the asset group impairment.
第四章是固定资产减值应用的相关问题研究，主要分析了固定资产减值损失转回问题，固定资产减值和累计折旧关系问题以及有关总部资产减值的相关问题。