accelerated rate of depreciation

基本解釋

An accelerated method of depreciation in which the rate is a multiple of the straight-line rate, which is applied each year to the undepreciated cost of the asset.
固定百分比余額遞減折舊：一種加速折舊的方法。在這一方法中，折舊率是直線法折舊率的一個(gè)倍數(shù)，每年用此折舊率乘以資產(chǎn)的未折舊成本。
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The estimated useful life is 5 years; therefore, the straight-line depreciation rate is 2%. Doubling this straight-line rate indicates an accelerated depreciation rate of 4%.
預(yù)計(jì)使用年限是5年，因此直線折舊率是2％。將此直線折舊率翻一番得出加速折舊率為4％。
The state must support export product upgrading, but not the use of currency exchange rate policy and fiscal policy should be used as export tax rebates, such as accelerated depreciation.
國(guó)家必須支持出口產(chǎn)品升級(jí)，但是不能使用貨幣匯率政策，而應(yīng)使用財(cái)政政策如出口退稅，加速折舊等。