应计折旧

资产的估计使用年限分配其应计折旧数额；

Allocation of depreciable amount of an asset over its estimated useful life ;

应计折旧固定资产总值

Total value of fixed assets to be depreciated

应计折旧资产的应计折旧额

Depreciable amount of a depreciable asset

应计折旧额，是指应当计提折旧的固定资产的原价扣除其预计净残值后的金额。返回某项固定资产按年限总和折旧法计算的每期折旧金额

The term " depreciable amount " refers to the amount of deducting its expected net salvage value from the original price of the fixed asset to be depreciated . Returns the sum-of-years ' digits depreciation of an asset for a specified period

每位投资者可将现金、厂房、设备和技术作为投资。不同的应计提折旧的资产，如：厂房、运输工具和办公设备等，设有独立的折旧费和累计折旧账户。

Each investor can contribute cash or buildings , equipment and technical know - how as investment . Separate Depreciation Expense and Accumulated Depreciation accounts are maintained for different types of depreciable assets , such as factory buildings , delivery equipment , and office equipment .