全部

1·Pre-all prepaid mention costs, depreciation expense calculation.

各项待摊预、提费、折旧费用的核算。

2·The cost of these assets is gradually recognized as depreciation expense.

这些资产的成本逐渐确认为折旧费用。

3·Neither is the depreciation expense the amount that is allowed for tax purposes.

折旧费的使用也不是用于税赋的。

4·This is the period over which the cost of the asset is allocated to depreciation expense.

在这段时间里，资产的成本被分摊为折旧费用。

5·Some expenses such as depreciation expense, amortization expense and depletion expense are non-cash expenses.

像折旧费用、摊销费用、递耗费用之类的费用属于非现金费用。

6·Some expenses such as depreciation expense, amortization expense and depletion expense are non-cash expenses.

折旧费用和已耗保险费于会计期末在调整分录中记录。

7·The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.

记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。

8·However, because depreciation expense is based on average balances, net income doesn't start growing at 5 percent each year until year three.

然而，由于折旧费用是基于资产负债表中的期初期末平均值计算，因此净利润直到第三年才开始按照5%增长。

9·Notice that the estimated residual value of the delivery truck does not enter into the computation of depreciation expense until the very end.

注意该运输卡车的预计残值直到最后才计入折旧费的计算。

10·Accelerated depreciation methods result in higher charges to depreciation expense and, therefore, lower reported net income than straight-line depreciation.

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。