When straight-linedepreciation is in use, the depreciation rate is simply "1"divided by the "life"(in years) of the assets.
当使用直线折旧法时,折旧率可以简单地用1除以资产年限得到。
2
Accelerated depreciation methods result in higher charges to depreciation expense and, therefore, lower reported net income than straight-linedepreciation.
加速折旧法比直线折旧法加大了折旧费的计提,因而减小了报告净收益。
3
The estimated useful life is 5 years; therefore, the straight-linedepreciation rate is 2%. Doubling this straight-line rate indicates an accelerated depreciation rate of 4%.