2、The annual depreciation charge under this method is calculated by applying a percentage to the net book value of the asset as at the end of the previous year.

3、However the amount of the depreciation figure used in the financial accounts in the year of acquisition and disposal depends of the policy adopterd by the business for part year acquisition and disposal.

4、The most commonly used options below will use the example of ......

5、However ,as noted above,rather than the cost of the asset being reduced ,a provision is set off against the cost.

这些翻译不难，自己查字典就可以了，第一个是资产成本可用百分比描述，第二个是每年的折旧费计算方法...

1.这些数字也可以表达为资产价值的百分数形式，然后运用到每年的资产价值上。

2。在这个模式下的年折旧是计算为上年年末净资产的百分数。

3。（这句我觉得好像有些单词打错了）。我根据我理解的是：尽管如此，每年财务账上折旧的获得和处理都依靠企业过去用的获得和处理折旧的政策。

4。下面最常用起期权将用例子....

5.尽管如此，上面已经提过，预备相对于成本被抵消，胜于资产价值被减少。

2.The annual depreciation charge under this method is calculated by applying a percentage to the net book value of the asset as at the end of the previous year.

该方法下计提的折旧费是用上年末资产账面净值的百分比法来计算的 (老外说话就是烦)

3、However the amount of the depreciation figure used in the financial accounts in the year of acquisition and disposal depends of the policy adopterd by the business for part year acquisition and disposal.

而公司购置和处理(资产)当年的账面折旧金额是由以前资产购置和处理时所采用的会计折旧政策决定的.