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汉语拼音：zhé jiù

指对固定资产在使用过程中的损耗进行价值补偿。通常根据原始价值和预计使用年限平均计算。

1. 经济学名词。指补偿固定资产所损耗的价值。是为它的更新提取准备金的办法。

   周而复 《上海的早晨》第四部四七：“财产估价原则，应该以现值为率……再就资产折旧和其他实际变动情况，作一些必要的调查。”

• Fixed assets are fully depreciated.

  折旧足额.

• An unfavorable depreciation allowance may keep the foreign investor out.

  不利的折旧率也会将外国投资者拒之门外.

• There are various methods of calculating the flow of depreciation provisions.

  计算折旧基金流量有几种方法.

• The expenditure may be for purpose of replacement depreciated capital or for creating new capital.

  这项开支可用于补偿被折旧的资本,也可以用于建立新的资本.

• Land is the asset that does not have depreciation.

  土地为无折旧的资产.

• How is recognizing depreciation for PP & E an example of the Matching Principle?

  对房产、厂房、设备的 折旧 计提怎样例证了配比原则?

• Explain how depreciating PP & E is an example of the matching principle.

  解释房产、厂房、设备折旧如何体现了配比原则?

• Explain how depreciating an example of the matching principle.

  解释房产、房、备折旧如何体现了配比原则?

• Cash generation is defined as profits plus depreciation. Is it true?

  现金流量被定义为利润加上折旧, 正确 吗 ?

• An allowance made for a loss in value of property.

  '折旧'.''对财物价值的损失所作的折扣.

• Article 14 An enterprise shall make depreciation for all its fixed assets.

  第十四条企业应当对所有固定资产计提折旧.

• The rate of depreciation of this equipment is too high.

  这种设备的折旧率太高.

• Depreciation of machinery cost the company a lot of money last year.

  去年该公司因机器折旧花了不了钱.

• Come back a moment to that 12 percent return on equity capital.

  让我们回到12%的资本回报率.这样的回报是除去了折旧之后的.

• The property will depreciate in value if not kept in repairs.

  房产若不勤于整修则会折旧减值.