straight—line depreciation“直线折旧法”,是一种使用最广泛也是最保守的折旧方法。这种折旧法在资产的有效使用年限里每年提取等量的折旧费。每年折旧费的计算公式为: (成本一残值)/预期有效使用年限。该方法假设资产折旧费是时问的不变函数。本题中A项、B项、C项都是对直线折旧法的正确叙述,故选D项。
athe straight line method, the diminishing balance method and the technical depreciation method (units of production method). 直线方法、减少的平衡方法和技术贬值方法(生产方法单位)。[translate]
aThe straight-line method. According to this method, depreciation is considered a function of time rather than the result of use. The method is widely used in practice because of its simplicity and it consists of allocating, on costs of the period, a constant fraction from the depreciable basi...
百度试题 题目2. the straight-line method is used to depreciate assets.相关知识点: 试题来源: 解析 taht syffer obsolescence 反馈 收藏
Double Line Method and the Straight Line Method
11. What is the Straight-Line Method?The amount of depreciation each year is fixed and equal. Way to work out the loss of value of an asset over time. System of recording larger depreciation expenses during the earlier years. An accelerated method for calculating an asset's depreciation....
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6) straight-line depreciation 直线折旧 例句>> 补充资料:加速折旧法(accelerateddepreciationmethods) 在固定资产的使用寿命内,以递减状态分配其成本的方法。 加速折旧法的依据是效用递减,即固定资产的效用随着其使用寿命的缩短而逐渐降低,因此,当固定资产处于较新状态时,效用高,产出也高,而维修费用较低,所取得的...
Straight-line method of depreciation: The method of allocating the cost of an asset evenly over the life of the asset. Glossary More results ► ▲ straight-in landing Straight-In system Straight-joint straight-joint tile straight-laced
Related to straight-line method: depreciation methodsThesaurusAntonymsRelated WordsSynonymsLegend: Switch to new thesaurus Noun 1. straight-line method - (accounting) a method of calculating depreciation by taking an equal amount of the asset's cost as an expense for each year of the asset's us...