accumulated depreciation造句
1. Fixed assets'original value, accumulated depreciation and its value shall be shown separately in accounting statement.
2. How is the Accumulated Depreciation account similar to other asset accounts you have seen in the past?
3. Accumulated depreciation is a contra-asset account, representing that portion of the asset's COST that has already been allocated to expense.
4. The accumulated depreciation shall be presented as the contra account of the fixed asset.
5. Tangible Assets and Depreciation Tangible assets are stated at cost or valuation less accumulated depreciation.
6. The book balance under this System refers to the actual amount of account without deductions of provision made for the account (e.g., accumulated depreciation, provisions for impairment of assets).
7. Properties, machinery and equipment are stated at cost less accumulated depreciation and any impairment losses.
8. The cost of a plant asset minus the total recorded depreciation, as shown by the Accumulated Depreciation account. The remaining undepreciated cost is also known as carrying value.
9. Accumulated Depletion is a contra - asset account similar to the Accumulated Depreciation account.
10. Book value represents the cost of the asset minus the accumulated depreciation.
11. 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.