固定資產(chǎn)英語詞匯

固定資產(chǎn)英語詞匯
    我們先來看一下固定資產(chǎn)英語怎么說？
    固定資產(chǎn)的英語翻譯是：Plant assets or Fixed assets
    下面我們來學(xué)習(xí)一下跟固定資產(chǎn)相關(guān)的英語詞匯
    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