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depreciation [di͵pri:ʃi'eiʃən]
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词性及解释
  • n.
    价值减低, 减价, 跌落, 贬低, 折旧
  • 【化】
    折旧; 减值
  • 【经】
    折旧, 贬值
英英解释
  • 1.
    n.a decrease in price or value
    [例]
      depreciation of the dollar against the yen
  • 2.
    n.decrease in value of an asset due to obsolescence or use
常用词组
例句
  • 1.
    Using the data in our example, the annual straight-line depreciation is computed AS follows…
    用例中的数据,直线折旧法下年折旧率计算如下…
  • 2.
    The cost of depreciATion and expired insurance may be recorded as adjustments AT the end of the accounting period.
    折旧费用和已耗保险费于会计期末在调整分录中记录。
  • 3.
    BASIC depreciation fund
    基本折旧基金
  • 4.
    In the CASE of new machines, total depreciation is usually relatively small, tending to minimize the error in estimating depreciation.
    对于新的机器,总的陈旧贬值往往比旧的相对小,使得估算贬值的差错也减到最小。
  • 5.
    Accumulated depreciation is a contra-asset account, representing that portion of the asset's COST that has already been allocated to expense.
    累计折旧是一个资产对冲账户,代表该项资产成本中已被分配到费用账户的那部分。
  • 6.
    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。
  • 7.
    Sold some plant assets, the price is $100, the original COST is $20, the accumulated depreciation is $10.
    销售厂房类资产,售价为100美元,原始成本为20美元,累计折旧为10美元
  • 8.
    One widely used method of computing depreciation FOR part of a year is to round the calculation to the nearest whole month.
    一个最广为使用的计算非全年折旧的办法是将计算精确到月份。
  • 9.
    Courtis said, the depreciation of the US dollars in 1979 led to the OPEC's threat of pricing in German mark
    柯蒂斯表示,一九七九年,美元的贬值导致石油输出国组织扬言必须以德国马克计价。
  • 10.
    By far the most widely used accelerated depreciation method is called double-declining-balance method.
    至今最为广泛使用的加速折旧法叫双倍余额递减法。
词汇级别

小测验:选择正确的单词

a. 抑压的, 沉闷的, 阴沉的
  • A.ddepress
  • B.ddepression
  • C.ddepredation
  • D.ddepressing

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