直线法 [
zhí xiàn fǎ]
method of lines
straight-line method
- 商誉乃按估计可使用期限(十年)以直线法摊销。
Goodwill is amortised using the straight-line method over its estimated useful life of 10 years. - 直线折旧法。最简单且最广泛使用的计算折旧的方法是直线法。
Straight-line method. The simplest and most widely used method of computing depreciation is the straight-line method. - 采用实际利率法进行摊销不切实可行的,可以采用直线法进行摊销。
If it is not feasible to adopt the effective interest rate method for the amortization, the straight-line method may be adopted. .