预计残值

注意该运输卡车的预计残值直到最后才计入折旧费的计算。

Notice that the estimated residual value of the delivery truck does not enter into the computation of depreciation expense until the very end .

年折旧额是用资产成本减去预计残值得出的可折旧金额，再除以预计使用年限计算出来的。按付款当日价格计算的等值款额

The annual depreciation expense is computed by deducting the estimated residual value ( or salvage value ) from the cost of the asset and dividing the remaining depreciable cost by the years of estimated useful life . money of the day equivalent

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

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 .