straight-line depreciation

Using the data in our example , the annual straight-line depreciation is computed as follows

用例中的数据，直线折旧法下年折旧率计算如下

The following schedule summarizes the effects of straight-line depreciation over the entire life of the asset .

下表概括了整个资产使用年限中直线折旧法对资产的影响。

Returns the straight-line depreciation of an asset for one period

返回某项固定资产的每期线性折旧费

Using the straight-line depreciation method will cause a company to report higher profits than would be reported if an accelerated method were in use .

使用直线折旧法会使公司报告比使用加速折旧法更高的利润。

Accelerated depreciation methods result in higher charges to depreciation expense and , therefore , lower reported net income than straight-line depreciation .

加速折旧法比直线折旧法加大了折旧费的计提，因而减小了报告净收益。

In this chapter , we illustrate and explain straight-line depreciation and double declining-balance , a most widely used accelerated method .

在本章中，我们将演示并讲解直线折旧法和最常用的加速折旧法-双倍余额递减法。

Under the declining-balance method , an accelerated depreciation rate is computed as a specified percentage of the straight-line depreciation rate .

使用双倍余额递减法时，加速折旧率计算为直线折旧率的一定比例。

When straight-line depreciation is in use , the depreciation rate is simply " 1 " divided by the " life "( in years ) of the assets .

当使用直线折旧法时，折旧率可以简单地用1除以资产年限得到。

Accounting or book-value ROI assumes straight-line depreciation of depreciable assets and a constant cash flow from one year to another within a given timeframe , say three years .

会计ROI或帐面值ROI对可折旧资产采用直线折旧方式，假定在给定时间内（例如三年内）每年间的现金流是一个常数。