| 释义 |
depreciationde‧pre‧ci‧a‧tion /dɪˌpriːʃiˈeɪʃən/ noun [uncountable]   - Also different accounting conventions will yield different measures of depreciation.
- Bert not being that clever with figures opts for straight line depreciation on all the fixed assets.
- For instance, historical cost accounting yields much lower figures for depreciation than does inflation accounting.
- Standards such as those on depreciation and current cost accounting are so different from current practice that it is impossible to rationalize them.
- Straight-line depreciation is generally the easiest method to use.
- The law requires a charge to be made in lieu of depreciation for all assets financed from loans.
- Unlimited life goods are typically stored at historic cost in the balance sheet and there is no depreciation.
- We have said that depreciation in business can perform the function of maintaining capital.
NOUN► accounting· Adding depreciation accounting to the existing system has, in the past, not been affordable.· In fact, there is a real example of depreciation accounting being practised alongside payments in lieu of depreciation.· The answer must be that it could not since the fact of adopting depreciation accounting severs the link with finance.· Indeed, a significant part of it concerned the relevance of depreciation accounting. ► charge· This would arise where depreciation charges were less than principal repayments would have been.· This is perhaps particularly true when depreciation charges are based on current values.· Take the example of calculating an annual depreciation charge for a vehicle.· The problem is that plainly this depreciation charge can not reflect the periodic benefits expected to accrue from using the vehicle.· Indeed, with two assumptions, they will be equal to depreciation charges. a reduction in the value or price of something:  the depreciation of the dollar |