会计英语徐四宇小组讲述.pptx

CHAPTER7 GROUP ONE 主讲人：宋舒扬 Units -of –production method When its service is related to use rather than time and the amount of use of a plant asset varies from year to year, the units-of-production method is more appropriate than the straight-line method. In such cases, the units-of production method better matches the depreciation expense with the related revenue. 产量法 当一项固定资产提供的服务是与使用相关而不是与时间相关并且固定资产的使用量每年是不断变化的时候，使用产量法计算折旧额比 直线法更恰当。在这种情况下，产量法更好的将折旧费用与相关的收益配比起来了。 The units-of-production method provides for the same amount of depreciation expense for each unit of capacity used by the asset. To