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accumulated depreciation

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accumulated depreciation是什么意思
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词汇分类:CPA综合测试专业英语,会计专业英语词汇表,审计英语词汇
词义:

释义

累积折旧;

用法:

双语例句

用作名词(n.)

Cost less the accumulated depreciation claimed in prior years' income tax.
成本减以前年度申报所得税的累计折旧。

The book value of a plant asset is its cost minus the related accumulated depreciation.
固定资产的账面净值是它的成本价减相对应的累计折旧。

权威例句

accumulated depreciation

The Right Side of Accumulated Depreciation

Calculation of accumulated depreciation Pending constructionof buildings and Constructions

Consideration to the Depreciation Method using Accumulated Depreciation Rate Function

Research on Public Institution Fixed Assets Accumulated Depreciation Financial Accounting

Data for the Application of Depreciation Method Using the Accumulated Depreciation Rate Function

Discussion on the Relations between Devalued Preparation and Accumulated Depreciation of Fixed Asserts

Analysis on the Relationship between Fixed Assets Impairment Preparation and Accumulated Depreciation

On the Application of Analytical Review Procedure in the Audit of Fixed Assets and Accumulated Depreciation

The Effect of Aging of Plants and Equipments on Investment : the Effectiveness of the Rate of Accumulated Depreciation
造句:

1. Cost less the accumulated depreciation claimed in prior years' income tax.

成本减以前年度申报所得税的累计折旧。

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2. Similarly four columns of the structure for the summary reflects the change in accumulated depreciation.

与此类似的四栏式结构也用于汇总反映累计折旧的变动。

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3. The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.

稳定资产的原值、累计折旧和净值,理卖正在会计报表中分别列示。

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4. 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。

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5. The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.

记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。

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6. 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?

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7. Both fixed assets decrease reserve an accumulated depreciation are the items of fixed assets decreases and reflect the present value of fixed assets.

固定资产减值准备与累计折旧都是固定资产的抵减项目,它们共同反映着固定资产的现时价值。

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8. The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.

资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。

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9. The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.

资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。

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accumulated depreciation

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