It is pointed out to increase the equipment utilization factor and depreciation factor in order to speed up the equipment renewal and increase the production efficiency by relying on technology progress.

對過氧化氫行業(yè)設(shè)備現(xiàn)狀、技術(shù)水平進行分析,指出依靠技術(shù)進步,提高設(shè)備利用率和折舊率,加速設(shè)備更新?lián)Q代,提高生產(chǎn)效率。

Depreciation Expense = Remaining Book Value X Accelerated Depreciation Rate

折舊費=剩余賬面凈值×加速折舊率

Depreciation Expense = Remaining Book Value * Accelerated Depreciation Rate

折舊費=剩余賬面凈值×加速折舊率

composite depreciation rate of fixed assets

固定資產(chǎn)綜合折舊率

Using the data in our example, the annual straight-line depreciation is computed as follows...

用例中的數(shù)據(jù),直線折舊法下年折舊率計算如下…

The estimated useful life is 5 years; therefore, the straight-line depreciation rate is 2%. Doubling this straight-line rate indicates an accelerated depreciation rate of 4%.

預(yù)計使用年限是5年,因此直線折舊率是2％。將此直線折舊率翻一番得出加速折舊率為4％。

Most often, this specified percentage is 2%, meaning that the accelerated rate is exactly twice the straight-light rate.

這個比例通?？偸?％,即加速折舊率正好是直線折舊率的兩倍。

Under the declining-balance method, an accelerated depreciation rate is computed as a specified percentage of the straight-line depreciation rate.

使用雙倍余額遞減法時,加速折舊率計算為直線折舊率的一定比例。

When straight-line depreciation is in use, the depreciation rate is simply "1"divided by the "life"(in years) of the assets.

當(dāng)使用直線折舊法時,折舊率可以簡單地用1除以資產(chǎn)年限得到。

Annual depreciation expense then is computed by applying this accelerated depreciation rate to the undepreciated cost (current book value) of the asset.

年折舊費就用這個加速折舊率乘以待折舊成本(即當(dāng)時的賬面凈值)得出。

Birth rates must equal death rates, and production rates of commodities must equal depreciation rates.

例如，出生率會等于死亡率，而商品生產(chǎn)率也會等于折舊率。

An unfavorable depreciation allowance may keep the foreign investor out.

不利的折舊率也會將外國投資者拒之門外。

The allowance for depreciation of all sorts of different fixed assets is different.

各種不同的固定資產(chǎn)的折舊率是不一樣的。

A New Estimation Method of Economic Depreciation Rate and Its Application

一種新的經(jīng)濟折舊率測算方法及其應(yīng)用

FDB method [fixed rate on declining balance method]

定率遞減余額折舊法［

depreciation method of fixed percentage of diminishing value

遞減價值定率折舊法

depreciation percentage of original cost method

原始成本定率折舊法

deferred depreciation

遞延折舊,推遲折舊

depreciation for the year and accumulated depreciation

年度折舊和累計折舊