2. 职称英语
  3. Which of the following definitions fits depreciation?______.A、Allocation of the

Which of the following definitions fits depreciation?______.A、Allocation of the

游客2025-06-20  9
问题 Which of the following definitions fits depreciation?______.
选项 A、Allocation of the asset’s market value to expense over its useful life
B、Allocation of the asset’s cost to expense over its useful life
C、Decreases in the asset’s market value over its useful life
D、Increases in the fund set aside to replace the asset when it is worn out
答案 B
解析 答案为B项。depreciation“折旧”，是指将固定资产的成本在所预计的有限使用年限内分摊为费用的会计处理方法。故本题选B项。
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