Question

帮忙翻译会计专业英语

3、 A betterment is an example of a revenue expenditure
4、 land held for speculative reasons is not classified as property ,plant and equipment
5、 the allocation of an intangible asset's cost to the periods benefited by the asset
6、 the allocation of the cost of a plant asset to the periods benefited by the asset.
7、 the estimated value of an asset at the disposal date
8、 the practice of charging the highest depreciation in the first year,and decreasing depreciation each year thereafter.
4、 Estimated useful life in years is irrelevant when applying the production method of depreciation .
5、 The carrying value of an asset represents its unexpired cost.
6、 Accelerated depreciation will result inn less net income than will straight-line depreciation in the asset’s last year of depreciation
很急

Answer 1

3、A betterment is an example of a revenue expenditure
不动产增值是收益性支出的一个例子
4、land held for speculative reasons is not classified as property ,plant and equipment
风险投资获得的土地不能列为物业，厂房及设备
5、the allocation of an intangible asset's cost to the periods benefited by the asset
资产收益期内无形资产成本的分配
6、the allocation of the cost of a plant asset to the periods benefited by the asset.
资产收益期内厂房资产成本的分配
7、the estimated value of an asset at the disposal date
资产处置当日的估值
8、the practice of charging the highest depreciation in the first year,and decreasing depreciation each year thereafter.
折旧提取办法：第一年折旧率最高，以后每年递减。

仅供参考哟~

追问

非常感谢亲的帮忙，希望亲能继续帮我翻译以下几题
1、 The allocation of a natural resource’s cost to the periods over which the resource is extracted and sold.
2、 As accumulated depreciation increases, carrying value will decrease.
3、 Declining-balance method will result in the greatest depreciation charge when applied to an asset in its first yeas .
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追答

1、The allocation of a natural resource’s cost to the periods over which the resource is extracted and sold.
生产和销售期内自然资源的成本分配
2、As accumulated depreciation increases, carrying value will decrease.
随着折旧费用的增加，账面价值将逐渐减少。
3、Declining-balance method will result in the greatest depreciation charge when applied to an asset in its first yeas .
采用余额递减法对资产计提折旧时，第一年的折旧费用最高。

4、Estimated useful life in years is irrelevant when applying the production method of depreciation .
产量折旧费与估计的使用年限无关。
5、The carrying value of an asset represents its unexpired cost.
资产账面价值即为资产价值余额。
6、Accelerated depreciation will result inn less net income than will straight-line depreciation in the asset’s last year of depreciation
加速折旧法比直线折旧法加大了折旧费的计提,因而减小了报告净收益。

如果帮到你，就加点分哟~

Answer 2

3，一个更美好的是收益性支出的一个例子
4，持有的土地投机的原因是不列为物业，厂房及设备
5，无形资产的成本，期间分配的资产受益
6，一个工厂资产的资产受益期间的费用的分配。
7，资产的估计价值在出售日期
8，在第一年收费最高的折旧，以后每年递减折旧的做法。

Answer 3

3、发展是一种典型的收入支出

四、土地举办的一个原因是不投机分为财产,厂房和设备

5的分配问题,无形资产的成本以资产受益期

6日,成本分配的一种植物资产受益于资产时期。

7点,估计价值的资产处置日

八、实践的收费最高的折旧的第一年,每年递减折旧音讯。