| 单词 | Depreciation |
| 释义 | Depreciation 折旧 1.折旧： 会计上对资产因使用、损耗或过时而价值下降的记录，是将固定资产的成本分摊为多个会计季度或年度的费用的过程，只适用於诸如厂房和机器等有形资产。参见Amortization(摊销/分期偿付)，Depletion(损耗)。 2.货币贬值： 通常指货币因公开市场上的供求因素作用而贬值，与下调汇率（devaluation）不同，後者指政府以行政手段下调汇率。 "1. Depreciation is an accounting measure that records the loss of value of an asset as a result of usage, the passage of time, or obsolescence. Depreciation is applied only to tangible assets, such as property and machinery. 2. The loss in value of a currency, usually through the forces of supply and demand in the open market. In contrast with a devaluation, which is an administered downward change in a currency rate. See also: Amortization, Depletion" |
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