| 单词 | declining balance method |
| 释义 | declining balance method noun[S] ukus(alsodiminishing balance method);(alsoreducing balance method)ACCOUNTING a way ofdepreciating(=reducingthevalueof)afixedassetin a company'saccounts, in which the asset'svalueisreducedby the samepercentageeachyear, so that thereductionis less eachyear: Oneexampleofaccelerateddepreciationis thedecliningbalancemethod, in whichdepreciationisrecordedas aconstantproportionof thedepreciatedbookvalueover theanticipatedlifeof theasset. Examplesofdeclining balance methoddeclining balance method This means that the effective interest on such a loan, if recalculated using thedecliningbalancemethod, 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 doubledecliningbalancemethodand 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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