固定資產(chǎn)英語(yǔ)詞匯

固定資產(chǎn)英語(yǔ)詞匯
    我們先來(lái)看一下固定資產(chǎn)英語(yǔ)怎么說(shuō)？
    固定資產(chǎn)的英語(yǔ)翻譯是：Plant assets or Fixed assets
    下面我們來(lái)學(xué)習(xí)一下跟固定資產(chǎn)相關(guān)的英語(yǔ)詞匯
    原值 Original value
    預(yù)計(jì)使用年限 Expected useful life
    預(yù)計(jì)殘值 Estimated residual value
    折舊費(fèi)用 Depreciation expense
    累計(jì)折舊 Accumulated depreciation
    帳面價(jià)值 Carrying value
    應(yīng)提折舊成本 Depreciation cost
    凈值 Net value
    在建工程 Construction-in-process
    磨損 Wear and tear
    過(guò)時(shí) Obsolescence
    直線法 Straight-line method (SL)
    工作量法 Units-of-production method (UOP)
    加速折舊法 Accelerated depreciation method
    雙倍余額遞減法 Double-declining balance method (DDB)
    年數(shù)總和法 Sum-of-the-years-digits method (SYD)
    以舊換新 Trade in
    經(jīng)營(yíng)租賃 Operating lease
    融資租賃 Capital lease
    廉價(jià)購(gòu)買權(quán) Bargain purchase option (BPO)
    資產(chǎn)負(fù)債表外籌資 Off-balance-sheet financing
    最低租賃付款額 Minimum lease payments