capital spare - is the parts within inventory that are purchased as spare parts for depreciable assets (e. g. , capital equipment).
属一①种存货——购入用于可计折旧资产替代的备用件`。
article 16 in calculating the depreciation of a leased asset, the lessee should adopt a depreciation policy for leased assets consistent with that for depreciable assets which are owned by the lessee.
第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。
accounting or book-value roi assumes straight-line depreciation of depreciable assets and a constant cash flow from one year to another within a given timeframe, say three years.
会计roi或帐面值roi对可折旧资产采用直线折旧方式,假定在给定时间内(例如三年内)每年间的现金流是一个常数。
certain types of depreciable assets such as automobiles and trucks sometimes are traded in on new assets of the same kind .
某些种类的可折旧资产,如汽车和卡车等,有时可以置换成同类的新资产。