| 单词 | depreciation |
| 释义 | depreciation depreciation1. A measure of the diminution in value of a fixed asset due to wear and tear or obsolescence over an accounting period. A provision for depreciation can be computed by means of a number of generally accepted techniques, including the straight-line method, the diminishing-balance method, the sum-of-the-digits method, the production-unit method, and the revaluation method. The depreciation reduces the book value of the asset and is charged against income of an organization in the income statement or profit and loss account. Section 17 of the new Financial Reporting Standard Applicable in the UK and the Republic of Ireland deals with the subject of depreciation in the accounts. The relevant International Accounting Standard is IAS 16, Property, Plant and Equipment. depreciation rate The percentage rate used in the straight-line method and diminishing-balance method of depreciation in order to determine the amount of depreciation that should be written off a fixed asset and charged against income or the profit and loss account. |
| 随便看 |
|
英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。