我来帮你翻译一下吧，仅供参考，呵呵 1.This figure can also be expressed as a percentage of the cost of the asset which is then applied to the cost of the asset every year. 此数据也可以用成本占资产的百分比来表示，此后这个百分比就可以应用于（计算）每年的资产成本。 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. 这个方法下的每年的折旧费用是用每年的前一年年末资产的账面净值乘以一个百分比计算出来的。 3、However the amount of the depreciation figure used in the financial accounts in the year of acquisition and disposal depends on the policy adopterd by the business for part year acquisition and disposal.
然而，在购并和处置年度的财务会计账上所表现出的折旧数字的大小取决于公司在购并和处置年度所采用的（会计折旧）政策。 4、The most commonly used options below will use the example of ...... 以下这些最常用的方法将以......为例来......
5、However ,as noted above,rather than the cost of the asset being reduced ,a provision is set off against the cost. 然而，就像前面所指出的那样，并不是削减资产的成本，而是对成本预先做出预提。 | 
发表于 2006-12-8 11:32
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