liberman

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.