accrual of depreciation

• 计提折旧

accrual of depreciation的用法和样例：

例句

1. Article 14An enterprise shall make depreciation for all its fixed assets.
   第十四条企业应当对所有固定资产计提折旧。
2. 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。