accumulated depreciation
该资产目前仍在持有。
常用释义
英式发音
美式发音
基本释义
- 累计折旧：一个资产过去的折旧总和，该资产目前仍在持有。
例句
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1·Cost less the accumulated depreciation claimed in prior years' income tax.成本减以前年度申报所得税的累计折旧。
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2·How is the Accumulated Depreciation account similar to other asset accounts you have seen in the past?累计折旧科目与你以前见过的哪些资产会计科目相似？
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3·Similarly four columns of the structure for the summary reflects the change in accumulated depreciation.与此类似的四栏式结构也用于汇总反映累计折旧的变动。
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4·Properties, machinery and equipment are stated at COST less accumulated depreciation and any impairment losses.物业、机器及设备按成本值减累积折旧及减值损失入账。
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5·The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。
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6·The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.稳定资产的原值、累计折旧和净值，理卖正在会计报表中分别列示。
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7·Both fixed assets decrease reserve an accumulated depreciation are the items of fixed assets decreases and reflect the present value of fixed assets.固定资产减值准备与累计折旧都是固定资产的抵减项目，它们共同反映着固定资产的现时价值。
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8·The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。