2) depreciation-fixed percentage of cost method 成本定率折旧法 例句>> 3) depreciation methods and rates 折旧法和折旧率4) FDB method fixed rate on declining balance method 定率递减余额折旧法 例句>> 5) fixed assets depreciation rate 固定资产折旧率...
On the Asset side, the ledger shows current and fixed assets. Fixed Assets are subdivided into such categories as Vehicles, Furniture and Fixtures, Equipment, and Buildings. As such assets are acquired, their actual costs of acquisition are entered under these categories. Each of these categories...
14. Depreciation on the fixed assets shall be accounted on the basis of the original cost, estimated residual value, estimated useful life and working capacity, according to the straight line method or the working capacity method. 固定资产折旧应当根据固定资产原值、预计净残值、预计使用年限或预计工作...
The total disposal amount of the fixed assets that are disposed in of the tax period. Adjusted value The total book value at the start of the tax period, which is used to calculate depreciation for the period. Percentage The depreciation percentage that is assigned to the category. ...
Depreciation is an accounting process that’s used to establish the book value of fixed assets. It apportions the cost of an asset over the span of its useful life as its value decreases incrementally over time due to factors such as wear and tear. TheUniversity of California, Davisindicates...
financial measurement that calculates the age, value, and remaining usefulness of the fixed assets on a company’s balance sheet by comparing the total amount of depreciation taken on these assets with the total carrying cost. In other words, it what percentage of these assets have been used ...
Calculation field is deactivated and whether the Part of Book Value field is activated on the FA Posting Type Setup page. This calculation ensures that the fixed asset is fully depreciated at the depreciation ending date.Fixed yearly percentageIf you enter a fixed yearly percentage, Business ...
depreciation fixed percentage of cost method 【经】 成本定率折旧法 depreciation base 折旧基数 method of depreciation 折旧方法 depreciation method 【经】 折旧法 depreciation of fixed assets 固定资产折旧 相似单词 proportional a. 比例的,相称的,调和的 n. 比例项 depreciation n.[U] 1.价值减低...
Profit on forfeiture of shares Profit on sale of fixed assets Profit on redemption of debentures Q12. Distinguish between ‘general reserve’ and ‘specific reserve’. Solution: Q13. Explain the concept of ‘secret reserve’. Solution: Secret reserves are created by overstating liabilities or unde...
Depreciation of some fixed assets can be done on an accelerated basis. Merriam-Webster provides some accelerate synonyms that include "quickened" and "hastened." A larger portion of the asset's value is expensed in the early years of the asset's life. Vehicles are typically depreciated on an...