用accumulated depreciation造句子,“accumulated depreciation”造句
The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.
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.
The book value of a plant asset is its cost minus the related accumulated depreciation.
Sold some plant assets, the price is $100, the original cost is $40, the accumulated depreciation is $20.
accumulated depreciation of property, plant and equipment
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.
Similarly four columns of the structure for the summary reflects the change in accumulated depreciation.
depreciation for the year and accumulated depreciation
The accumulated depreciation shall be presented as the contra account of the fixed asset.