Finance English
Analysis

折旧费用 是什么?

折旧费用 The systematic allocation of the cost of a tangible fixed asset over its useful life, in accordance with IAS 16 and ASC 360, recognized as an operating expense.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “折旧费用” Used in Practice?

折旧费用按年为固定资产采用直线法或其他认可方法计提。

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

折旧费用 是什么?

The systematic allocation of the cost of a tangible fixed asset over its useful life, in accordance with IAS 16 and ASC 360, recognized as an operating expense.

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