估定折舊 的英文怎麼說
中文拼音 [gūdìngzhéjiù]
估定折舊
英文
observed depreciation-
When fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to income
固定資產重估時，任何在重估當日存在的累計折舊不應記入收益。The measure of wearing out, consumption or other reduction in the useful life of a fixed asset whether arising from use, effluxion of time or obsolescence through technology and market changes is called depreciation
對固定資產在使用期限內磨損、消耗和其他原因減少的一種估量稱為折舊，這些價值的減少是由於使用中的磨損、時間的推移或技術的進步及市價的變動引起的價值損失。European banks believed the rule, which would require companies to value financial instruments at their market value ( which fluctuates ) rather than at their historic cost ( which is often zero ), would have caused too much volatility in financial accounts
歐洲銀行認為，如果公司以市場價值（數值是波動的）為準估價金融工具，而不是採用歷史成本（經常折舊到零） ，會給財務會計帶來巨大的不確定性。
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