undepreciated

基本解釋

The book value or undepreciated cost of an asset for income tax purposes.
計稅基準(zhǔn)是計算所得稅時使用的資產(chǎn)帳面價值或資產(chǎn)的未折舊成本。
Annual depreciation expense then is computed by applying this accelerated depreciation rate to the undepreciated cost (current book value) of the asset.
年折舊費(fèi)就用這個加速折舊率乘以待折舊成本(即當(dāng)時的賬面凈值)得出。
Where the fixed percentage on diminishing-book-value method is adopted, the undepreciated value in the last year shall be equal to 10 per cent of the cost.
采用定率遞減法者，其最后一年度之未折減馀額以等于成本十分之一為合度。
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倍數(shù)，每年用此折舊率乘以資產(chǎn)的未折舊成本。
The procedure for correcting the depreciation program is to spread the remaining undepreciated cost of the asset over the years of remaining useful life.
是加速折舊法的一種，和直線法相比，加速折舊法在固定資產(chǎn)有效使用年限的前期多提折舊，后期少提折舊。