折旧费是采用直线折旧法来计算的吗？

Is depreciation calculated on a straight line basis?

确定折旧费的依据是建筑造价、残值、清理费用和折旧年限。

Determining depreciation is based on the construction cost, value, the liquidation costs and depreciable lives.

记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。

The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.

如果你对手机不满，苹果提供了30天全款退换的服务，不收磨损折旧费。

If you're still not happy with the phone, Apple will give you a full refund within 30 days, no restocking fee.

每年根据燃气企业的固定资产余额，按一定的比率提取折旧费和投资收益划拨给企业。

Every year, the charge for depreciation and return of investment in definite ratio will be appropriated to the enterprise, based on its fixed asset balance.