詞典釋義：

折舊

depreciate (in value of property)

常用 權威

常用

短語搭配

1. 折舊率

rate of depreciation; depreciation rate; percentage of wear and tear

2. 折舊費

depreciation charge

3. 抵償折舊

compensating depreciation

4. 現值折舊

present value depreciation;present-value depreciation

5. 折舊年限

depreciable life

6. 折舊提成

allowance for depreciation; amortization of charge

7. 遞減折舊

degressive depreciation

8. 折舊成本

cost of depreciation

9. 應計折舊

accrued depreciation

10. 折舊總額

total depreciation

11. 機器折舊

machine depreciation

12. 閒置折舊

shelf depreciation

13. 累積折舊

accumulated depreciation

14. 分類折舊

group depreciation; classified depreciation

15. 房屋折舊

house depreciation

16. 裝置折舊

equipment depreciation

17. 個別折舊

individual depreciation

18. 折舊基金

depreciation fund

19. 折舊資產

depreciable assets

20. 可折舊資產

depreciable asset

雙語例句

1. 在把6，700萬英鎊折舊費計入後，去年的虧損就算出來了。

Last year's loss was struck after allowing for depreciation of ￡67 million.

2. 使用折舊及攤銷有一定的侷限性。

The use of EBITDA has certain limitations.

3. 房產若不勤於整修則會折舊減值.

The property will depreciate in value if not kept in repairs.

4. 攤銷無形資產通常用直線折舊法.

The straight - line method normally is used for amortizing intangible assets.

5. 這種情況用直線折舊法比較合適.

In this case straight line depreciation seems to be satisfactory.

6. 每月折舊計較，並張貼到總帳。

Depreciation is calculated each month and posted to the general ledger.

7. 去年該公司因機器折舊花了不了錢.

Depreciation of machinery cost the company a lot of money last year.

8. 帳面價值是資產價值減去累計折舊.

Book value represents the cost of the asset minus the accumulated depreciation.

9. 他們拒絕接受我的舊車來折舊換新.

They refused to take my old car as part exchange for the new one.

10. 從本月還是下月開始計提折舊?

Is be being returned from this month next month begins plan carry depreciation?

百科

折舊

固定資產折舊，是指固定資產在使用過程中逐漸損耗而轉移到商品或費用中去的那部分價值，也是企業在生產經營過程中由於使用固定資產而在其使用年限內分攤的固定資產耗費。確定固定資產的折舊範圍是計提折舊的前提。 在所考察的時期中，資本所消耗掉的價值的貨幣估計值。在國民收入賬戶中也稱為資本消耗補償（capital consumption allowance）。固定資產折舊是指在固定資產使用壽命內，按照確定的方法對應計折舊額進行系統分攤。使用壽命是指固定資產的預計壽命，或者該固定資產所能生產產品或提供勞務的數量。應計折舊額是指應計提折舊的固定資產的原價扣除其預計淨殘值後的金額。已計提減值準備的固定資產，還應扣除已計提的固定資產減值準備累計金額。

權威

釋義

動詞 depreciate (in value of property)

1. 現值折舊

present value depreciation

2. 閒置折舊

shelf depreciation

3. 裝置折舊

equipment depreciation

4. 累積折舊

accumulated depreciation

5. 固定資產折舊

depreciation of fixed assets

6. 個別折舊

individual depreciation

7. 分類折舊

group depreciation; classified depreciation

8. 房屋折舊

house depreciation

9. 折舊費

depreciation charge

10. 折舊成本

cost of depreciation