undepreciated

基本解释

The book value or undepreciated cost of an asset for income tax purposes.
计税基准是计算所得税时使用的资产帐面价值或资产的未折旧成本。
Annual depreciation expense then is computed by applying this accelerated depreciation rate to the undepreciated cost (current book value) of the asset.
年折旧费就用这个加速折旧率乘以待折旧成本(即当时的账面净值)得出。
Where the fixed percentage on diminishing-book-value method is adopted, the undepreciated value in the last year shall be equal to 10 per cent of the cost.
采用定率递减法者，其最后一年度之未折减馀额以等于成本十分之一为合度。
An accelerated method of depreciation in which the rate is a multiple of the straight-line rate, which is applied each year to the undepreciated cost of the asset.
固定百分比余额递减折旧：一种加速折旧的方法。在这一方法中，折旧率是直线法折旧率的一个倍数，每年用此折旧率乘以资产的未折旧成本。
The procedure for correcting the depreciation program is to spread the remaining undepreciated cost of the asset over the years of remaining useful life.
是加速折旧法的一种，和直线法相比，加速折旧法在固定资产有效使用年限的前期多提折旧，后期少提折旧。