直线折旧法

Four methods of depreciation are widely used:Straight-line,Units of output,Double declining-balance and Sum of the yeas digits.

固定资产折旧方法很多，常见的有直线折旧法、工作量法、双倍余额递减法和年数总和法。

We use the straight-line depreciation method.

我们用的是直线折旧法。

And there are two depreciation methods , they are the accelerated depreciation method and the straight-line depreciation method.

而计提折旧的方法有直线法和加速折旧法两种。

Four depreciation methods,which are widely used at home and abroad,are discussed in detail.They are straightline depreciation,sum of years digits depreciation,,fixed rate depreciation and double declining balance depreciation.

主要讨论目前国内外广泛应用的 4种折旧方法，即直线折旧法、年数总和折旧法、双倍余额递减折旧法、定率递减折旧法。

Retained earnings (also called earned surplus or accumulated earnings or unappropriated profit)保留盈余（又称未分配盈余、盈余公积、累计盈余或保留净利）Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt.

deferred tax 递延税项（指因为采取不同会计原则而造成实际应税所得和会计利润不等的情况，最常见的情况就是根据税法采取加速折旧法，而为了报表好看又采用直线折旧法，这样造成的税差就作为负债出现。

The advantage of Straight-line method is simple and clear,liable to be master,but its defect is don't consider use intensity and level of assets;Under the Sum of the years digits method,the accountant applies a depreciable fraction to the net value of an asset to obtain the depreciation charge for that year.

直线折旧法的优点是简单明了、易于掌握，缺点是没有考虑固定资产的利用程度和使用强度；年数总和法是以递减分数作为折旧率，分别乘以固定资产净值的折旧方法。

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

摊销无形资产通常用直线折旧法。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。