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年数总和（折旧）法；合计年限（折旧）法
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method of allocating the cost of an asset over its useful life . It requires a fraction to be computed each year, which is applied against the depreciable amount. The numerator is the number of years left to be depreciated. The denominator is the sum of the years' digits of the depreciable life.
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Lucy
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最近更新：2011-02-07
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