depreciation cost 折旧费 depreciation changing percent age of cost less scrap method 【经】 折旧费用 unit depreciation 【经】 计件折旧 depreciation unit 【经】 折旧单位 相似单词 depreciation n.[U] 1.价值减低,减价 2.跌落,折旧 cost v. 1.[I]【通常不用于进行时态】价钱为,需花费 2.[I]...
labor cost percentage method 人工成本百分比法 method of fixed percentage on cost 【经】 成本定率法 original cost method 【经】 原始成本法 depreciation unit cost method 【经】 单位成本折旧法 相似单词 Percentage n. 百分比;比率,部分,百分数,百分率 depreciation n.[U] 1.价值减低,减价 2.跌落...
今天讲的是reducing balance method 递减法)— 针对带有移动部件的长期资产 (例如汽车,烤箱,machine)随着时间的流逝效率会变低所能带来的利润也会降低,所以需要用递减法来计算折旧。 计算折旧需要了解的一些terms: 1,historical cost 历史成本 就是买来时的价格(运费或安装成本也计在内)2,carrying value 剩余成本 h...
影响折旧额的因素有以下几类：(1)cost，固定资产的原值(2)预计净残值，scrap value，在FA的考试中题目往往会提前告知(3)使用寿命，useful life(4)固定资产折旧方法，在FA的考试中仅考查直线法straight line method和余额递减法reducing balance method(5)折旧率：depreciation rate05、固定资产折旧方法接...
The formula for the units-of-production method: Depreciation Expense = (Number of units produced / Life in number of units) x (Cost – Salvage value) Example Consider a machine that costs $25,000, with an estimated total unit production of 100 million and a $0 salvage value. During the ...
To calculate depreciation using the straight-line method, subtract the asset’s salvage value (what you expect it to be worth at the end of its useful life) from its cost. The result is the depreciable basis or the amount that can be depreciated. Divide this amount by the number of ...
Depreciation on production equipment is: (i) Not a cash cost (ii) Part of production overheads (iii) Part of prime cost (iv) Always calculated using a machine-hour rate(2 marks) A (i) and (ii) B (iii) and (iv) C (i), (ii) and (iii) D All of them 相关知识点: 试题来源...
By the sum of the numbers of years of useful life(By numbers of years). The method is rarely used due to its unusual nature. Depreciation is calculated based on the number of years of the remaining useful life and the initial cost of the fixed asset. ...
Straight-line method:A company depreciates the asset equally over the term of its useful life. The depreciable base is determined by taking the asset's cost and reducing the salvage value. The same amount of depreciation is recorded each year. ...
This method, which is often used in manufacturing, requires an estimate of the total units an asset will produce over its useful life. Depreciation expense is then calculated per year based on the number of units produced that year. This method also calculates depreciation expenses using the depr...