释义 |
depreciation expense 英dɪˌpriːʃiː'eɪʃən ɪks'pens美dɪˌpriːʃiː'eɪʃən ɪk'spens 短语¹¹⁴⁴⁶⁷⁺⁴ 基本例句 折旧费用 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。 dictall Annual depreciation expense then is computed by applying this accelerated depreciation rate to the undepreciated cost current book value of the asset. 年折旧费就用这个加速折旧率乘以待折旧成本即当时的账面净值得出。 dictall Notice that the estimated residual value of the delivery truck does not enter into the computation of depreciation expense until the very end. 注意该运输卡车的预计残值直到最后才计入折旧费的计算。 ebigear |