| 词汇 | declining-balance-method |
| 释义 | declining balance method noun[ S ] ukus(alsodiminishing balance method); (alsoreducing balance method) ACCOUNTING a way of depreciating (= reducing the value of) a fixed asset in a company's accounts , in which the asset's value is reduced by the same percentage each year, so that the reduction is less each year: One example of accelerated depreciation is the declining balance method, in which depreciation is recorded as a constant proportion of the depreciated book value over the anticipated life of the asset. Examples of declining balance methoddeclining balance method This means that the effective interest on such a loan, if recalculated using the decliningbalancemethod, is nearly double the flat rate. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. For financial reporting purposes, the two most popular methods of accelerated depreciation are the double decliningbalancemethod and the sum-of-the-years digits method. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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