Hooju 發問時間： 社會與文化語言 · 1 0 年前

# ~很急~會計專業翻譯~英文高手請近

2 個已更新項目:

a) 就其殘值按重行估計可使用年限數繼續提列折舊。

b) 資產重估增值部分之折舊，係以直線法按重估時該項資產之剩餘耐用年限計提。

(a) 是尚有殘值，重估年限。

>>>YES!!只尚有殘值之資產,在年限到後,剩餘之殘值,在重估之年限內攤提.

>>>NONO!!此為(a)之延伸,如果(a)之資產在(a)之狀況下繼續攤提,評估有增值之部分,則此部分按剩餘年限攤提.

### 5 個解答

• 野將
Lv 5
1 0 年前
最佳解答

耐用年限屆滿仍繼續使用之固定資產

The fixed asset is continuously used even its durable life is expired.

就其殘值按重行估計可使用年限數繼續提列折舊

The remains of fixed assets are re-evaluated for depreciation booking base on the re-evaluated useful life.

資產重估增值部分之折舊，係以直線法按重估時該項資產之剩餘耐用年限計提。

The depreciation of the increments on re-evaluated assets is booked by straight line method for its remaining durable life.

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• 1 0 年前

投我一票吧：呵呵。

耐用年限屆滿仍繼續使用之固定資產，則就其殘值按重行估計可使用年限數繼續提列折舊。

Please re-evaluate the depreciation of the expired fixed assets based on the remained useful life.

資產重估增值部分之折舊，係以直線法按重估時該項資產之剩餘耐用年限計提

Depreciation from the added value from assets re-evaluation is assessed by the remained useful life in direct method.

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• geo
Lv 6
1 0 年前

疑問：文意有點不太清楚，都是對 “耐用年限已屆之資產” 嗎？

a) 就其殘值按重行估計可使用年限數繼續提列折舊。

b) 資產重估增值部分之折舊，係以直線法按重估時該項資產之剩餘耐用年限計提。

(a) 是尚有殘值，重估年限。

但是 (b) 好像是年限未盡之資產?

2009-07-01 18:49:31 補充：

謝補充說明。也可以這樣寫：

For a fix asset continues to be in use after its original useful life, the remaining value is depreciated over the re-estimated useful life. Any gain on the assessed remaining value is depreciated by straight line method over the remaining useful life.

2009-07-01 18:57:22 補充：

上面是照原句翻，不過看來像是殘值和增值分別攤提？

或者是這個意思：重估使用年限和現值，然後以直線法將現值攤於重估之年限？

For a fixed asset which continues to be in use after its original useful life, its remaining useful life is estimated. The value of the asset is also reassessed and depreciated over the remaining useful life.

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• 1 0 年前

Durable service life is it continue fixed assets that use still to expire, according to serious to estimate can service life count and continue to withdraw and rank depreciation while being competent on scrap value its. Assets estimate depreciation, appreciation of part again, on a straight line basis according to the surplus durable service life of assets count and mention when estimating again.

參考資料： 我的腦袋
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• 1 0 年前

The serviceable life expired still continues the use the fixed asset, then on its remnant value according to the afresh estimated might the service life number continue to raise a row depreciation.Depreciation the property evalution increment part, is by the straight line method according to the evalution when this property the surplus serviceable life idea raises

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