“accumulated depreciation”可以造什么句，accumulated depreciation造句

accumulated depreciation of property, plant and equipment

The accumulated depreciation shall be presented as the contra account of the fixed asset.

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

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.

depreciation for the year and accumulated depreciation

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

The essay mainly applies analytical review procedure to improve the auditing efficiency and confirm the emphases of the auditing field in the audit of fixed assets and accumulated depreciation.

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

The book value of a plant asset is its cost minus the related accumulated depreciation.