So, if a reasonably constant total charge for an asset's services is to be put to the profit and loss account, a declining depreciationcharge may be appropriate.
所以,如果我们希望在损益表中对该资产的费用支出相对稳定的话,就应该使用余额递减折旧法。
2
For those fixed assets being provided for impairment loss, the related depreciationcharge is determined based on the carrying amounts less impairment over their remaining useful lives.
对计提了减值准备的固定资产,则在未来期间按扣除减值准备后的账面价值及依据尚可使用年限确定折旧额。
3
Every year, the charge for depreciation and return of investment in definite ratio will be appropriated to the enterprise, based on its fixed asset balance.