预计净残值
- 网络Net Salvage;salvage value;Estimated residual value
预计净残值-
应计折旧额，是指应当计提折旧的固定资产的原价扣除其预计净残值后的金额。返回某项固定资产按年限总和折旧法计算的每期折旧金额
The term " depreciable amount " refers to the amount of deducting its expected net salvage value from the original price of the fixed asset to be depreciated . Returns the sum-of-years ' digits depreciation of an asset for a specified period
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固定资产折旧应当根据固定资产原值、预计净残值、预计使用年限或预计工作量，采用年限平均法或者工作量（或产量）法计算。
Depreciation on the fixed assets shall be accounted on the basis of the original cost , estimated residual value , estimated useful life and working capacity , according to the straight line method or the working capacity ( or output ) method .