Accumulated Depreciation，累计折旧。

Accumulated Depreciation：the total depreciation charged against all productive assets as stated on the balance sheet. The charge is made to allow realistic reduction in the value of productive assets and to allow taxfree recovery of the original investment in assets.

累计折旧指企业在报告期末提取的各年固定资产折旧累计数。该指标按会计“资产负债表”（balance sheet）中“累计折旧”项的期末数填列。征收这项费用是为了使生产性资产的价值能够实际减少，并允许免税收回对资产的原始投资。

Depreciation Reserve，折旧准备；折旧准备金。

Depreciation Reserve：a business fund in which the probable replacement cost of equipment is accumulated each year over the life of the asset, so it can be replaced readily when it becomes obsolete and totally depreciated.

“折旧准备”账户属于资产类的备抵调整账户，其结构与一般资产账户的结构刚好相反，折旧准备是贷方登记增加，借方登记减少，余额在贷方。

其他相关术语：

Depreciation Expense 折旧费；

Accelerated Depreciation 加速折旧；

Depreciation Accounting 折旧管帐；

Depreciation Rate 折旧率；基本折旧率；

参考双语例句：

Other fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses, and are depreciated at annual rates of 10% to 20% to write off their costs less accumulated impairment losses over their estimated useful lives on a straight-line basis.

其他固定资产乃以原值减累积折旧及累积减值亏损记账，并根据其估计可用年期，按10%至20%之年率，以直线法摊销该等资产之原值减累积减值亏损。

The legislative framework included several chapters in the revised UNOPS financial regulations and rules that took effect on 1 February 2009 and a new administrative instruction on management of property, plant and equipment which incorporated, among other changes, the revised definitions and classifications of these items, new guidance on proposed useful lives of such items, elements of future depreciation policy and more stringent property, plant and equipment management controls.

法律框架包括 2009 年 2 月 1日生效的订正《项目厅财务条例 和细则》的几个章节，以及关于不动产、厂房和设备管理的新的行政指示，其中 除其他外包含对这些物项的新定义和新分类、关于此种物项拟议可用寿命的新指 南、今后折旧政策的要素 以及更加严格的不动产、厂房和设备管理控制。

It rests on the principle that all costs incurred in executing an extra budgetary project funded from voluntary contributions must be budgeted for and charged to that project, except for indirect fixed costs (such as depreciation costs of buildings in which staff assigned the extra budgetary projects work) that are neither budgeted for nor reimbursed to the regular programme, in accordance with the HLCM principled decision.

该政策基于如下原理：根据管理问题高级别委员会做出的原则性决定，由自愿捐款资助实施的预算外计划涉及的所有费用，应计入该计划的预算并由该计划支付，间接固定成本不在此列(如负责预算外计划的工作人员所在办公楼的折旧费)，这部分费用既不列入正常计划的预算，也不由正常计划报销。

The promotional measures available to renewable energy projects comprise a wide range of fiscal and financial incentives, including soft loans, concessional customs duties, exemption from excise duty, tax holidays, and accelerated depreciation benefits.

现有促进可再生能源项目的措施有：广泛的财政和资金激励措施，包括软贷款，优惠关税，免征消费税，免税期，以及加速折旧的收益。