AE week 0601.pptVIP

Introduction to Financial Accounting - A User Perspective, Chapter Eight Prentice Hall, Inc. 2000 Learning Objectives To understand the definition of deprecation To know how to calculate depreciation by 2 methods: Straight-line Depreciation （直线折旧） Accelerated Depreciation Methods（快速折旧法）： - Declining-Balance Method（余额递减折旧法）； - Sum-of Years’ Digits Method （年数总和折旧法） Vocabulary Residual value/Salvage value/Scrap value：残值 Accumulated depreciation：累计折旧 Book value：账面价值 Life span：寿命；使用期限 Depreciation Depreciation in the accounting sense is not a process of valuation. a sys