| 1. | Accumulated depreciation - leasehold improvements
租赁权益改良 |
| 2. | Accumulated depreciation - land improvements
土地改良物 |
| 3. | Accumulated depreciation - buildings
房屋及建物 |
| 4. | The accumulated depreciation shall be presented as the contra account of the fixed asset
备抵折旧应列于固定资产下的抵销科目。 |
| 5. | How is the accumulated depreciation account similar to other asset accounts you have seen in the past
累计折旧科目与你以前见过的哪些资产会计科目相似？ |
| 6. | Property , plant and equipment are stated in the balance sheet at cost less accumulated depreciation and any impairment losses
物业厂房及设备以成本减累计折旧及任何减值亏损后列帐。 |
| 7. | Fixed assets ' original value , accumulated depreciation and its net value shall be shown separately in accounting statement
固定资产的原值、累计折旧和净值，应当在会计报表中分别列示。 |
| 8. | In the case of a fixed asset , it is equal to the cost or revalued amount of the asset less accumulated depreciation
在固定资产的例子中，它等于成本或该资产的重置金额减去累计折旧金额。 |
| 9. | The original value , accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement
固定资产的原值、累计折旧和净值，应当在会计报表中分别列示。 |
| 10. | When fixed assets are revalued upwards , any accumulated depreciation existing at the date of the revaluation should not be credited to income
固定资产重估时，任何在重估当日存在的累计折旧不应记入收益。 |
