Accounting or book-value ROI assumes straight-line depreciation of depreciable assets and a constant cash flow from one year to another within a given timeframe, say three years. 会计ROI或帐面值ROI对可折旧资产采用直线折旧方式,假定在给定时间内(例如三年内)每年间的现金流是一个常数。
Certain types of depreciable assets, such as automobiles and trucks, sometimes are traded in on new assets of the same kind. 某些种类的可折旧资产,如汽车和卡车等,有时可以置换成同类的新资产。
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。
When depreciable assets are disposed of at any date other than the end of the year, an entry should be made to record depreciation for the fraction of the year ending with the date of disposal. 当折旧范围内的资产不是在年末被处置,必须作一个会计分录记录当年截至处置日那段时间的折旧。
Capital Spare-is the parts within inventory that are purchased as spare parts for depreciable assets ( e.g., capital equipment). 属一种存货&购入用于可计折旧资产替换的备用件。
Intercompany profit on depreciable assets 折旧性资产内部利益