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07:08 Mar 19, 2011 |
English to Chinese translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Shouguang Cao China Local time: 16:39 | ||||||
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4 +2 | 折旧率附加额,附加折旧,补提折旧 |
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depreciation loading on 折旧率附加额,附加折旧,补提折旧 Explanation: 例如笔记本电脑基准年折旧率为20%,但因计算机技术发展快,5年前的基本已经不值钱,所以5年前购买的笔记本折旧率要在基准折旧率上增加一部分,这一部分就叫loading。 你那个句子的意思是2010年5月20日以后买的新设备,只算基准折旧率,无附加折旧。 见参考链接。 -------------------------------------------------- Note added at 5 hrs (2011-03-19 12:11:50 GMT) -------------------------------------------------- 确切地讲是“折旧率加速度”,越旧的东西折旧率越高。例如折旧率为20%,每五年增加10%(即loading),那么五年以内的设备年折旧率为20%,10年-5年前的为30%,15-10年前的为40%。 所以我看还是译成“附加折旧率”好些。 Reference: http://www.ird.govt.nz/technical-tax/legislation/2010/2010-2... |
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