Similarly four columns of the structure for the summary reflects the change in accumulated depreciation.

与此类似的四栏式结构也用于汇总反映累计折旧的变动。

Accumulated depreciation is a contra-asset account, representing that portion of the asset's COST that has already been allocated to expense.

累计折旧是一个资产对冲账户，代表该项资产成本中已被分配到费用账户的那部分。

Both fixed assets decrease reserve an accumulated depreciation are the items of fixed assets decreases and reflect the present value of fixed assets.

固定资产减值准备与累计折旧都是固定资产的抵减项目，它们共同反映着固定资产的现时价值。

The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.

资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。

Properties, machinery and equipment are stated at COST less accumulated depreciation and any impairment losses.

物业、机器及设备按成本值减累积折旧及减值损失入账。

When items of property and equipment are sold or retired, the related costs and accumulated depreciation are removed from the accounts and any gain or loss is included in income.

财产和设备如果出卖或停止使用，相关成本和累计折旧就从账户中移除，而任何盈利或损失都记入在收益里。

Property and equipment are stated at cost or valuation less accumulated depreciation and accumulated impairment losses.

物业及设备乃按成本值或估值减累计折旧及累计减值亏损列帐。

The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.

稳定资产的原值、累计折旧和净值，理卖正在会计报表中分别列示。

The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.

记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。

The book balance under this System refers to the actual amount of account without deductions of provision made for the account (e.g., accumulated depreciation, provisions for impairment of assets).

本制度所称的账面余额，是指某科目的账面实际余额，不扣除作为该科目备抵的项目（如累计折旧、相关资产的减值准备等）。

Sold some plant assets, the price is $100, the original COST is $20, the accumulated depreciation is $10.

销售厂房类资产，售价为100美元，原始成本为20美元，累计折旧为10美元。

Cost less the accumulated depreciation claimed in prior years' income tax.

成本减以前年度申报所得税的累计折旧。

Sold some plant assets, the price is $100, the original cost is $40, the accumulated depreciation is $20.

销售厂房类资产，售价为100，原始成本为40美元，累计折旧为20美元。

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？

Book value represents the cost of the asset minus the accumulated depreciation.

帐 面价值是资产价值减去累计折旧。

Plant and equipment are carried at cost less accumulated depreciation and amortization.

固定资产（厂房和设备）的核算方法是成本减去累计折旧和摊销。

Age - Accumulated depreciation;

年龄是-累计折旧；